NOTIFICATION
INCOME-TAX ACT
Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
NOTIFICATION NO. 1/2009 [F.NO. V-27015/5/2009-SO (NAT.COM)]/ S.O. 614(E), DATED 18-3-2010
In exercise of the powers conferred by sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government, on the recommendations of the National Committee for Promotion of Social and Economic Welfare, hereby notifies the institutions approved by the said National Committee, mentioned in column (2) of the Table below, and approves the eligible projects or schemes specified to be carried on by the said institutions and the estimated cost thereof as mentioned in column (3) of the said Table, and also specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said section 35AC for the period of approval, namely:—
TABLE
|
Sl.
No.
|
Name of the Institution
|
Project or scheme and estimated
cost thereof
|
Maximum amount of
cost to be allowed as
deduction under
section 35AC
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
Empathy Foundation, 405,
Krushal Commercial
Complex, Above Shopper’s
Stop, G.M. Road, Chembur
(West), Mumbai - 400 089,
Maharashtra.
|
Medical Camps (Cost Rs. 2.97
crore)
|
Rs. 2.97 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 & 2011-12.
|
|
2.
|
Sirajul Huda Educational
Complex, Kuttiadi P.O.,
Kozhikode District, Kerala
State - 673 508.
|
Expansion,
upgradation and
renovation of existing institutions in
order to accommodate more
incoming students and to provide
free education with free hostel
facilities to the students hailing
from the underprivileged families of
rural areas.
(Cost Rs. 37.03 crore)
|
Rs. 37.03 crore for
three financial years
commencing with
2009-10 i.e., 2009-10
2010-11 and 2011-12.
|
|
3.
|
Rishi Pragatisheel Shikshan
Sansthan, H.No. 1/111,
Assi, Varanasi District, UP
|
Expansion
and upgrading of Little
Stars School for weaker section,
drop out/orphanage destitute girls.
(Cost Rs. 150.79 lakh)
|
Rs. 150.79 lakh for
three financial years
commencing with
2009-10 i.e., 2009-10,
2010-11 and 2011-12.
|
|
4.
|
Indian Rural Development
Association, 19/26 Vaduka
Street, Chidambaram -
608001, Cuddalore, District,
Tamil Nadu.
|
Computer
training to common
public.
(Cost Rs. 87.54 lakh)
|
Rs. 87.54 lakh for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
5.
|
Malpur Taluka Sarsvati
Sewa Sangh, AT & Post
Malpur, Taluka, Malpur,
District Sabarkantha, C/2
Omnagar Society, B/H
Bhavnath Temple Malpur,
Gujarat.
|
Skill
upgradation training for tribal
Artisans, installation of BIO Gas for
tribal population, low cost sanitation
programmes.
(Cost Rs. 4.85 crore including a
corpus fund of Rs. 50 lakh)
|
Rs. 4.85 crore
including a corpus
fund of Rs. 50 lakh
for three financial
years commencing
with 2009-10 i.e.
2009-10, 2010-11 and
2011-12.
|
|
6.
|
The National Association
for the Blind, Karnataka
Branch, The NAB
Rehabilitation Complex, C
A Site No. 4, Jeevan Bima
Nagar, NAB Road,
Bangalore - 560075,
Karnataka.
|
(
i) Rehabilitation & basic
training
centre/industrial training centre for
the blind and deaf.
(ii)
Department of Employment &
Placement service.
(Cost Rs. 1.16 crore including a
corpus fund of Rs. 29 lakh)
|
Rs. 1.16 crore including corpus fund
of Rs. 29 lakh for three financial
years commencing with 2009-10 i.e.
2009-10, 2010-11 and 2011-12.
|
|
7.
|
Deepam People’s Society,
Aaro Villa, Lady Seat Road,
Yercaud - 636601, Salem
District Tamil Nadu.
|
Empowerment
of schedule
tribe and schedule caste
population.
(Cost Rs. 2.60 crore)
|
Rs. 2.60 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
8.
|
Vishwatma Shikshan
Prasarak Mandal, Plot No.
60, Gali No. 11,
Pundliknagar, Garkheda
Parisar, Aurangabad-431001, Maharashtra.
|
(
i) Mobile Clinics in rural area.
(ii)
Hostel for rural students.
(Cost Rs. 5.13 crore including a
corpus fund of Rs. 4.15 crore)
|
Rs. 5.13 crore
including corpus fund
of Rs. 4.15 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
9.
|
Shri Ugam Education Trust,
60, Shardakunj Society,
Motipura Road, Ta
Himmatnagar, District
Sabarkantha, Gujarat -
383001.
|
Educational
Development Project &
corpus fund.
(Cost Rs. 3.64 crore including a
corpus fund of Rs. 1.50 crore)
|
Rs. 3.64 crore
including a corpus
fund of Rs. 1.50 crore
for three financial
years commencing
with 2009-10 i.e.
2009-10, 2010-11 and
2011-12.
|
|
10.
|
Bharat Sevashram Sangha,
211, Rash Behari Avenue,
Kolkata-700019. West
Bengal.
|
Tribal
and backward class Welfare
programme.
(Cost Rs. 5.82 crore)
|
Rs. 5.82 crore for
existing/running
programme for three
financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
11.
|
Indian Red Cross Society,
H.No. 3-6-212, Street
No.15, Himayatnagar,
Hyderabad - 500 029,
Andhra Pradesh.
|
Upgrading
of Red Cross Blood
Banks in Andhra Pradesh.
Construction of AYUSH Hospital
with a research centre. Establishing
medicine banks in 23 districts of
Andhra Pradesh. Construction of
cottages for senior citizens (old age
home) at Senior Citizens Resort,
Nazebnagar, Ranga Reddy District
and Construction of Administrative
block of Indian Red Cross Society,
A.P. State Branch.
(Cost of Rs 70.62 crore)
|
Rs. 70.62 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
12.
|
Draupadi Dream Trust,
Apartment 71, Mayfair
Garden, Hauz Khas
Enclave, New Delhi -
110016.
|
Vocational
Training & Management
Initiative.
(Cost Rs. 10.12 crore)
|
Rs. 10.12 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
13.
|
Rural Development
Organisation, 320, Gramya
Bhavan, Arunvankadu
(post), The Nilgiris District,
Tamilnadu.
|
Community
owned and managed
education.
[Cost Rs. 3.81 crore including a
corpus fund of Rs. 3.15 crore]
|
Rs. 3.81 crore
including a corpus
fund of Rs. 3.15 crore
for three financial
years commencing
with 2009-10 i.e.
2009-10, 2010-11 and
2011-12
|
|
14.
|
Gohaldiha Jati Upajati Blue
Bird, Women Welfare
Centre, Village Gohaldiha,
PO Kharikamathani,
District Paschim
Medinipore, West Bengal-721159.
|
Residential
Ashram School for
SC/ST students.
(Cost Rs. 97.51 lakh)
|
Rs. 97.51 lakh for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
15.
|
Christian Social Society,
Balaji Apartment, Pada No.
3, Lokmanya Nagar, Near
Gangwal Hospital, Thane -
400606, Maharashtra.
|
Dayasagar
Rural Hospital.
(Cost Rs. 7.49 crore)
|
Rs. 7.49 crore for
three financial years
commencing with
2010-11 i.e. 2010-11,
2011-12 and 2012-13.
|
|
16.
|
Valluvar Gurukulam, 220,
GST Road, Tambaram
West, Chennai, Tamil
Nadu.
|
Kala Bhavanam (Cost Rs. 2.38
crore)
|
Rs. 2.38 crore for
three financial years
commencing with
2010-11 i.e. 2010-11,
2011-12 and 2012-13,
|
|
17.
|
Jamiah Uloomul Quran-
Jambusar, By Pass Road,
AT & PO Jambusar,
Bharuch District -392150,
Gujarat.
|
Reconstruction
in place of depleted
building.
(Cost Rs. 1.47 crore)
|
Rs. 1.47 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
18.
|
Calcutta Centre Mahavir
Seva Sadan, 20, Ekbalpur
Lane, Kolkata - 700023,
West Bengal.
|
Setting
up centre for providing
artificial legs, caliper, molded
shoes, vocational training and other
medical facilities.
(Cost Rs. 87.00 lakh)
|
Rs. 87.00 lakh for
three financial years
commencing with
2010-11 i.e. 2010-2011, 2011-12, 2012-13.
|
|
19.
|
Arpit Mahila Evam Gramin
Vikas Sansthan, 242,
Bhabha Nagar, Sanigwan
Road, Kanpur Nagar -21,
Uttar Pradesh.
|
HIV/AIDS
awareness, training and
rehabilitation programme.
(Cost Rs.5.92 crore including a
corpus fund of Rs. 1. crore)
|
Rs. 5.92 crore
including corpus fund
of Rs. 1 crore for
three financial years
commencing with
2010-11 i.e. 2010-11,
2011-12, 2012-13.
|
|
20.
|
The Poona Blind Men’s
Association, 82, Rasta Peth,
Pune-411011. Maharashtra.
|
Expansion
of PBMA’s H.V. Desai
Eye Hospital project by setting up
Dharamsey Nensy Super Speciality
Eye Care Centre, Institute of Ocular
Surface Management, Department
of Community Ophthalmology,
Doctors quarters and canteen.
(Cost Rs.7.14 crore)
|
Rs. 7.14 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
21.
|
Human Development
Foundation of Sikkim,
G.R.B.A. Road, Chongey
Tar, PO Raj. Bhawan,
Gangtok, East Sikkim - 737
101.
|
Educational
Institution of Human
Development Foundation of Sikkim.
(Cost Rs. 20 crore)
|
Rs. 20 crore for two
financial years
commencing with
2009-10 i.e. 2009-10
& 2010- 11.
|
|
22.
|
Gyanaram Jamnalal Saini
Manav Seva Samiti,
67/56A, Mandara Bus
Stand, New Sanganer Road,
Mansarover, Jaipur -
302020, Rajasthan.
|
Gyanaram
Jamnalal Saini Poly
Trauma and Artificial Limb fitting
and Rehabilitation Centre.
(Cost Rs. 10.32 crore including a
corpus fund of Rs. 1.00 crore)
|
Rs. 10.32 crore
including corpus fund
of Rs. 1.00 crore for
three financial years
commencing with
2009-10 i.e. 2009-10.
2010-11 and 2011-12.
|
|
23.
|
Sahayaka Social Services
Society, No. 7, Achaiah
Shetty Layout, Near Mekhri
Circle, Bellary Road,
Bangalore - 560080,
Karnataka.
|
Rural
Health Projects.
(Cost Rs. 35.86 crore)
|
Rs. 35.86 crore for
three financial years
commencing with
2010-11 i.e. 2010-11,
2011-12 & 2012-13.
|
|
24.
|
Don Bosco Society, Don
Bosco College, Airport
Road, Azara, Guwahati,
Assam - 781017.
|
Renovation
and extension of Don
Bosco College of Engineering &
Technology.
(Cost Rs. 12.66 crore including a
corpus fund of Rs. 2.5 crore)
|
Rs. 12.66 crore
including corpus fund
of Rs. 2.5 crore for
three financial years
commencing with
2010-11 i.e. 2010-11,
2011-12 & 2012-13.
|
|
25.
|
Lions Club of Poona
Sarusbaug Charitable Trust,
311/6, Amruta Soc.,
Eakbote Colony, Ghorpade
Peth, Pune-411042,
Maharashtra.
|
Saras
Dialysis Centre.
(Cost Rs. 6.38 crore including a
corpus fund of Rs. 54.45 lakh)
|
Rs. 6.38 crore
including corpus fund
of Rs. 54.45 lakhs for
three financial years
commencing with
2010-11 i.e. 2010-11,
2011-12 & 2012-13.
|
|
26.
|
KGF Women’s.
Association, 3rd Cross,
Manjunatha Nagar,
Oorgumpet, Kolar Gold
Fields - 563121.
|
Solar
Lighting for the under
privileged families.
(Cost Rs. 5.93 crore)
|
Rs. 5.93 crore for two
financial years
commencing with
2010-11 i.e. 2010-11
& 2011-12.
|
|
27.
|
Jai Jagdamba Bahu
Uddeshiya Sanstha,
Sarjapur, AT/Post Vairag,
Tal Barshi, District Solapur,
Maharashtra.
|
"Stree
Shakti" vocational training
centre for women living in
Earthquake prone area of Solapur &
Latur District of Maharashtra.
(Cost Rs. 3.20 crore)
|
Rs. 3.20 crore for
three financial years
commencing with
2010-11 i.e. 2010-11,
2011-12 & 2012-13,
|
|
28.
|
Matrichhaya Parvatiya
Vikas Samiti, Village &
Post: Gaja, Tehri Garhwal,
Uttarakhand.
|
Mobile
Hospital cum lab.
(Cost Rs. 8.86 crore)
|
Rs. 8.86 crore for
three financial years
commencing with
2010-11 i.e. 2010-11,
2011-12 & 2012-13.
|
|
29.
|
Sree Sree 108 Karunamoyee
Kalimata Mandir, 107/1 Dr.
Meghnad Saha Sarani,
Calcutta - 700029 West
Bengal.
|
Expansion
of old age home.
(Cost Rs. 666.07 lakh) including a
corpus fund of Rs. 400 lakhs
|
Rs. 666.07 lakh
including a corpus
fund of Rs. 400 lakh
for three financial
years commencing
with 2010-11 i.e.
2010-11, 2011-12 &
2012-13.
|
|
30.
|
Shivam Mahila Shikshan
Prasarak Mandal, At
Aaditya Complex, Shop No.
20, R.P. Road, Jalna,
Maharashtra - 431 203.
|
Training
for Youth.
(Cost Rs. 2.71 crore)
|
Rs. 2.71 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
31.
|
Atithi Gokul National
Relief Foundation, Near
Bhagwat Petrolpump, Gota
Cross Road, Sarkhej
Gandhinagar Highway,
Ahmedabad, Gujarat -
380061.
|
Advancement
of 100 beds hospital
to 180 beds multi- speciality
hospital including Well Women’s
Care Clinic, Kidney Care Clinic,
Cardiac Care Clinic.
(Cost Rs. 29.51 crore)
|
Rs. 29.51 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 and 2011-12.
|
|
32.
|
Sahara Manch, HIG-203,
Bag Mugalia Extension,
Bhopal - 462043. Madhya
Pradesh.
|
Research
based skill development
and training to promote integrated
agro practices and setting up multi-
usage processing units for Bamboo,
NTFP and handicraft items for
improved and additional sources of
livelihood. Integrated development
of 5 identified villages as "Models"
in tribal block Nainpur of District
Mandla MP.
(Cost Rs. 5.28 crore)
|
Rs. 3.23 crore for
three financial years
commencing with
2009-10 i.e., 2009-10,
2010-11 and 2011-12.
|
|
33.
|
Bharati Vidyapeeth, Bharati
Vidyapeeth Bhavan, L.B.S.
Marg, Pune - 411030,
Maharashtra.
|
Running
and maintenance of
Medical Hospital and Research
Centre.
(Cost Rs. 35 crore including a
corpus fund of Rs. 26.01 crore)
|
Rs. 35 including a
corpus fund of Rs.
26.01 crore for three
financial years
commencing with
2010-11i.e. 2010-11,
2011-12 & 2012-13.
|
|
34.
|
Kashba Youth, At Kasba
Egra, PO & PS Egra,
District Purba Medinipur -
721 429, West Bengal.
|
Socio-economic development of
rural women and youth through skill
upgradation training and vocational
education (Cost Rs. 11.63 crore)
|
Rs. 11.63 crore for
three financial years
commencing with
2009-10 i.e. 2009-10,
2010-11 & 2011-12.
|
II. This notification shall remain in force for a period of two years in relation to financial years 2010-11 and 2011-12 in respect of project or scheme mentioned at serial number 26 and for a period of two years in relation to financial years 2009-10 & 2010-11 in respect of projects or schemes mentioned at serial No. 21 and for a period of three years in relation to financial years 2009-10, 2010-11 & 2011-12 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 17, 20, 22, 30, 31, 32, 34 and for a period of three years in relation to financial years 2010-11, 2011-12 & 2012-13 in respect of projects or schemes mentioned at serial numbers 15, 16, 18, 19, 23, 24, 25, 27, 28, 29, 33, of the said table.
nn