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. 27/2010 [F. NO. V. 27015/1/2010-SO (NAT.COM)]/S.O. 1052(E), DATED 10-5-2010
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
|
Serial
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.
|
Kartik Shikshan
Sansthan, 127/289, Juhi
Bus Depot, Kanpur-208
014, Uttar Pradesh
|
Non-formal
Education for
out of school children and
rural health care service
project
(Cost Rs. 1.66 crore)
|
Rs. 1.66 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13
|
|
2.
|
Jan Madhyam, B-43,
Kailash Apartments,
Lala Lajpat Rai Marg,
New Delhi - 110 045
|
Scholarship
programme
for disabled and
marginalized students.
(Cost Rs. 2.30 crore
including a corpus fund of
Rs. 2 crore)
|
Rs. 2.30 crore
including a corpus
fund of Rs. 2 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
3.
|
Bhartiya Shaikshik
Sansthan, B.M. 135,
Nehru Nagar, Bhopal,
Madhya Pradesh.
|
Income
Generate
programme for SC, ST &
rural poor (BPL),
women’s and literacy
awareness for rural drop
out children’s and neo
literate women.
(Cost Rs. 1.96 crore)
|
Rs. 1.96 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011- 12 & 2012-13.
|
|
4.
|
Indian Medical Centre,
Old No. 283, (New No.
218), T.T.K. Road,
Chennai -18, Tamilnadu
|
Establishment
of school of
Nursing for vocational
education.
(Cost Rs. 14.17 crore)
|
Rs. 14.17 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011- 12 and 2012-13.
|
|
5.
|
North Bengal People’s
Development Centre,
Village 4 No. Ghumti,
PO& District Jalpaiguri-
735 101, West Bengal.
|
Old
age home.
(Cost Rs. 3.74 crore)
|
Rs. 3.74 crore for
three financial years
commencing with
2010-11 i.e. , 2010-11,
2011- 12 and
2012-13.
|
|
6.
|
Siliguri Bodhi Bharati
Vocational Institute, 24,
Ashutosh Mukherjee
Road, College Para, PO
Siliguri, District
Darjeeling, West
Bengal.
|
Vocational
Training
Course for Women &
girls.
(Cost Rs. 18.30 lakh)
|
Rs. 18.30 lakh for one
financial year i.e.,
2010-11.
|
|
7.
|
Elim Christian Children
Home, Tamei HQ, PO
Tamei 795 125,
Tamenglong District,
Manipur.
|
Educational
Development
Programme.
(Cost Rs. 5.33 crore)
|
Rs. 5.33 crore for two
financial years
commencing with
2010- 11 i.e., 2010-11
and 2011-12.
|
|
8.
|
Rani Laxmibai Shikshan
Prasarak &
Multipurpose Society,
Prayag Complex,
Sulakhe High School
Road, AT/Post Barshi,
Tal Barshi, District
Solapur, Maharashtra.
|
Dr.
Anandi Gopal Women
Healthcare & Community
Centre.
(Cost Rs.2.92 crore)
|
Rs. 2.92 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
9.
|
Akhil Maharashtra
Education Society, 203,
Swagat Residency,
Kumbare Township,
Near Guruganesh Nagar,
Kothrud, Pune-411 038.
|
Vocational
Training
Programme.
(Cost Rs. 1.24 crore)
|
Rs. 1.24 crore for two
financial years
commencing with
2010-11 i.e., 2010-11
and 2011-12
|
|
10.
|
Dr. Babasaheb
Ambedkar Vaidyakiya
Pratisthan, Opposite
Gajanan Maharaj
Mandir, Garkheda
Parisar, Aurangabad.
|
Jeevanjyoti-The
Healing
Touch Expansion project.
(Cost Rs. 1880.66 lakh)
|
Rs. 10.00 crore only
for recurring cost of
the project for three
financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012- 13
|
|
11.
|
Udavum Karangal, No.
460, N.S.K. Nagar,
Arumbakkam, Chennai -
600 106, Tamilnadu.
|
Rehabilitation
of orphans
and destitute.
(Cost Rs. 1197 lakh
including Educational
corpus fund Rs. 100 lakh)
|
Rs. 1197 lakh
including Educational
corpus fund of Rs.
100 lakh for two
financial years
commencing with
2010- 11 i.e., 2010-11
and 2011-12.
|
|
12.
|
Madras Egmore Lions
Blood Bank & Research
Foundation, 130,
Marshalls Road,
Egmore, Chennai - 600
008.
|
Blood
Bank Medical
Equipment and facilities
expansion project.
(Cost Rs. 5.04 crore)
|
Rs. 5.04 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
13.
|
Lions Cancer Detection
Centre Trust,
Government Medical
College Campus, Majura
Gate, Surat-395 001.
Gujarat.
|
Lions
Cancer Detection
Centre- Surat Project for
Linear Accelerator.
(Cost Rs. 15.00 crore
including a corpus fund of
Rs. 3.25 crore)
|
Rs. 15.00 crore
including a corpus
fund of Rs. 3.25 crore
for three financial
years commencing
with 2010-11 i.e.,
2010-11, 2011-12 and
2012- 13.
|
|
14.
|
Ramakrishna Mission
Sevashrama, Swami
Vivekananda Marg, PO
Vrindaban, District
Mathura, Uttar Pradesh -
281 121.
|
Infrastructure
development & corpus
fund.
(Cost Rs. 34.15 crore
including a corpus fund of
Rs. 10 crore)
|
Rs. 34.15 crore
including a corpus
fund of Rs. 10 crore
for three financial
years commencing
with 2010-11 i.e.,
2010-11, 2011-12 and
2012- 13.
|
|
15.
|
North East Chamber of
Commerce and Industry
(NECCI), House No. 25,
Second floor, Lila Barua
Lane, Behind AGP Head
Office, GNB Road,
Ambari, Guwahati - 781
001, Assam.
|
An
integrated Community
Development Programme
for School Sanitation with
drinking water facility and
prevention of HIV/AIDS
& Malaria.
(Cost Rs. 12.32 crore)
|
Rs. 12.32 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
16.
|
Shri Rajiv Gandhi
Shaikshanik
Bahuddeshiya Vikas
Charitable Trust, 4601,
Gatade Plot, Post -
Pandharpur, District -
Solapur.
|
Project
"RUGNASEVA"-Free Medical Treatment
for Rural People.
(Cost Rs. 1.55 crore)
|
Rs. 1.55 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13
|
|
17.
|
Sarvodaya Foundation
Trust, Taluka Gadhada,
Village Mota Sakhapar,
District Bhavnagar,
Gujarat.
|
Recurring
cost of a
residential school for
tribal and rural students,
construction cost of a
hostel building, running
cost of a legal aid centre
and a corpus fund of Rs.
25 lakh.
(Cost Rs. 1.65 crore
including corpus fund of
Rs. 25 lakh)
|
Rs. 1.65 crore
including corpus fund
of Rs. 25 lakh for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
18.
|
Rotary District 3010
Social Welfare
Society(R) 56-57,
Tughlakabad
Institutional Area, New
Delhi-110 062.
|
Rotary
Eye Care Institute.
(Cost Rs. 8.17 crore)
|
Rs. 8.17 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
19.
|
Vedanta Foundation,
Opposite Niranjan
Building, Corner of ‘E’
Road, Marine Drive,
Mumbai - 400 002
|
Vedanta
Computer
Education Project (All
India)
(Cost Rs. 31.36 crore)
|
Rs. 31.36 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
20.
|
Rajah Charitable
Medical Trust, P.B. No.
34, Muthuvattoor,
Chavakkad -680 506,
Trichur Distt., Kerala.
|
Caring
Hands.
(Cost Rs. 7.11 crore
including a corpus funds
of Rs. 2.78 crore)
|
Rs. 7.11 crore
including a corpus
fund of Rs. 2.78 crore
for three financial
years commencing
with 2010-11 i.e.,
2010-11, 2011-12 and
2012- 13.
|
|
21.
|
Integrated Research and
Reconstruction
Organisation, Madha
School for Disabled, 45
Karuppur,
Marudhanallur,
Thippirajapuram - 612
402, Thanjavur (DT),
South India
|
Madha
Hr. Sec. School
(Disabled, Blind, Poor
students)
(Cost Rs. 21.15 crore)
|
Rs. 21.15 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13
|
|
22.
|
Dr. Kuntal Goswami
Memorial Trust, Zoo
Narengi Road, Opposite
Gitanagar Police Station,
District Kamrup,
Guwahati, Assam - 781
024.
|
Institute
of Child and
Woman Health Care.
(Cost Rs. 552.00 lakh)
|
Rs. 552.00 lakh for
two financial years
commencing with
2010-11 i.e., 2010-11
and 2011-12.
|
|
23.
|
Compassion Manipur,
Damdel, PO Motbung
795107, Senapati -
District, Manipur.
|
"Child
Home" Expansion
of Children Home.
(Cost Rs. 3.11 crore
including corpus fund of
Rs. 69.93 lakh)
|
Rs.3.11 crore
including corpus fund
of Rs. 69.93 lakh for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
24.
|
Dr. Sheela Sharma
Memorial Charitable
Trust sub-unit Shanker
Institute of Cancer
Therapy and Research,
140 Mile Stone, Masani
Delhi Bye Pass Link
road, Mathura-281 003.
|
Expansion
of facilities in
Shanker Institute of
Cancer Therapy and
Research.
(Cost Rs. 42.26 crore
including corpus fund of
Rs. 10 crore)
|
Rs. 42.26 crore
including corpus fund
of Rs. 10 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-
13.
|
|
25.
|
Shivniketan Trust,
Bhartiya Sainiki
Vidyalaya &, JR.
College, Khadavli (E),
Tal. Kalyan, District
Thane- 421 306
|
Shivniketan
Trust’s
Multipurpose Educational
Complex (Expansion of
the existing Educational
Institute)
(Cost Rs. 18.72 crore
including a corpus fund of
Rs. 3 crore)
|
Rs. 18.72 crore
including a corpus
fund of Rs. 3 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-
13.
|
|
26.
|
Achala Trust,
6/Shardakunj Society,
Nr. Vaishali Cinema,
Motipura, Himatnagar,
North Gujarat.
|
Creation
of employment
opportunities for urban
and rural & tribal
population and also
supportive services for
women to engage in
productive work.
(Cost Rs. 4.26 crore)
|
Rs. 4.26 crores for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
|
27.
|
Sri Jagadguru
Murugharajendra
Bruhanmath,
Chitradurga-577 502
Karnataka, South India
|
1.
Orphanages
2. Old Age Home
3. Medical Camps in the
rural villages
4. Health Awareness
Camps (Anti-Drugs and
Anti-Tobacco Drives)
5. Scholarship
programmes
6. Hostel for Disabled
Women
(Cost Rs. 23.55 crore
including a corpus fund of
Rs. 3 crore)
|
Rs. 23.55 crore
including a corpus
fund of Rs. 3 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-
13.
|
|
28.
|
Prashant Memorial
Charitable Hospital,
Juran Chapra, Road No.
4, Muzaffarpur, Bihar
|
Mobile
clinic to make
health care Accessible to
the Rural population.
(Cost Rs. 3.82 crore)
|
Rs. 3.82 crore for
three financial years
commencing with
2010-11 i.e., 2010-11,
2011-12 and 2012-13.
|
II. This notification shall remain in force for a period of one year in relation to financial year 2010-11 in respect of project or scheme mentioned at serial number 6 and for a period of two years in relation to financial years 2010-11 & 2011-12 in respect of projects or schemes mentioned at serial Nos. 7, 9, 11 & 22 for a period of three years in relation to financial years 2010-11, 2011-12 and 2012-13 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 5, 8, 10, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 23, 24, 25, 26, 27 and 28 of the said table.
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