Section 35AC of the Income-tax Act, 1961 - Eligible projects or scheme, expenditure on - Notified eligible projects or schemes - 10432 - Income Tax

NOTIFICATION NO. 10432 DATED 3-10-1997 S.O. 698(E) - 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, hereby approves the institutions specified in column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost thereof as mentioned in column (3) of the said Table and also specified in the column (4) of the said Table, the maximum amount of such cost which may be allowed as deduction under the said section 35AC. 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. Mata Amritanandamayi Charitable Trust, Amritapur P.O. Kollam District, Kerala - 690 525. Development of land and construction of 100,000 houses- Amrita Kuteeram all over India; likely to cost ₹ 1,400.00 lakhs. 2 [ ₹ 300.00 crores ] 2. Mata Lachmi Rotary Charitable Society, Station Road, Adipur, Kutch-370205, Gujarat. Construction of building, purchase of equipments and running of school for vocational training/rehabilitation of hearing handicapped children at Adipur, Kutch, Gujarat; likely to cost ₹ 34.00 lakhs. 4 [ ₹ 38.80 lakh ] 3. Association for the Welfare of persons with a Mental Handicap in Maharashtra, Turner Morrison House, 16, Bank Street, Mumbai-400 023. Expenses for running of clinics for mentally handicapped children Mumbai, Maharashtra; likely to cost ₹ 110.00 . lakhs ₹ 30.00 lakhs plus a corpus fund of ₹ 80.00 lakhs. 4. SARD Organisation (Social Action for the Rural Development Organisation), L-1, 322/A, 5th Cross, Sharda Devi Nagar, Mysore-570 023. Setting up and running of- (a) training-cum-production unit for making of Envelopes at Mysore; (b) Nikitha Convent School at Janatha Nagar, Mysore; (c) training-cum-production unit for making Exercise Note Books at Mysore; and (d) training-cum-production unit for Vermi-Compost at Mysore; likely to cost ₹ 34.80 lakhs. ₹ 34.80 lakhs. 5. Chiranabin, Village-Parbakshi, P.O. Bakshi, District Howrah, West Bengal. Running of Rural Health Project at Amta II Block, Howrah District, West Bengal; likely to cost ₹ 11.82 lakhs. ₹ 10.50 lakhs. 6. M.R. Morarka - GDC Rural Research Foundation, Chartered Bank Buildings, IInd Floor, M.G. Road, Fort, Mumbai-400 001. Rural Development Projects at Nawalgarh Block of Jhunjhunu District and Shekhawati Region comprising Jhunjhunu, Sikar and Churu Districts of Rajasthan; likely to cost ₹ 309.65 lakhs. ₹ 329.74 lakhs including a corpus fund of ₹ 200.00 lakhs 7. Narottam Lalbhai Develop- ment Fund, Anandji Kalyanji Blocks, Near Asarwa Railway Station, Naroda Road, Ahmedabad-25. Socio-economic development programmes for weaker sections of the society at Villages of Khedbrahma, Idar, Lunawada, Limbdi, Vadgamba Blocks of Sabarkantha, Surendranagar and Panchmahal District of Gujarat; likely to cost ₹ 476.88 lakhs. ₹ 82.60 lakhs. 8. Global Hospital Research Centre, 102, Om Shanti, 48, Swastik Society, N.S. Road, No. 3, Vile Parle (W), Mumbai-400 003. Construction and running of hospital at Mount Abu, District Sirohi, Rajasthan; likely to cost ₹ 1,000.00 lakhs. 3 [ ₹ 3100.00 lakh including a corpus of ₹ 500 lakh ] . 9. Impact India Foundation, C/o UNDP, Ravindra Mansion, Dinsha Vachha Road, Mumbai-400 020. Running of Lifeline Express - the hospitals on wheels all over India on rail track of Indian Railways; likely to cost ₹ 192.52 lakhs. ₹ 192.52 lakhs. 10. The Society for the Rehabilitation of Crippled Children, Opposite Willingdon Sports Club, Hajiali Park, Clerk Road, Mahaluxmi, Mumbai-400 034. Purchase of equipments for children s orthopaedic hospital, furnishing and running of said hospital for diagnosis, treatment and rehabilitation of handicapped children at Mumbai, Maharashtra; likely to cost ₹ 400.00 lakhs. ₹ 400.00 lakhs. 11. Socio-economic Development Corporation (Trust), Post Kerwadi, Taluk - Palam, District Parbhani, Maharashtra-431 720. Home for the Orphan children Dreamland at Kerwadi and surrounding villages in District Parbhani, Maharashtra; likely to cost ₹ 59.57 lakhs. ₹ 24.27 lakhs. 12. Navsari Lions Sarvajanik Charitable Trust, Ashapuri Road, Dudhia Talav, Navsari, Gujarat-396 445. Purchase of equipments for Manilal Rikhavchand Kothari Lions Orthopaedic and General Hospital and running of said hospital at Navsari, Gujarat; likely to cost ₹ 156.80 lakhs. 4.00 crores including a corpus fund of ₹ 2.00 crores [F. No. NC.95/97] ********** Notes 1. Substituted vide Notification No : 269 dated 30/10/2003 before it was read as 1,400.00 lakhs 2. Substituted vide NOTIFICATION NO. 104/2007 DATED 29-3-2007 before it was read as 1 [ ₹ 7400.00 lakhs ] 3. Substituted vide Notification No. 52/2012 Dated 14.05.2012 before it was read as ₹ 1361.27 lakhs including a corpus fund of ₹ 500.00 lakhs 4. Substituted vide NOTIFICATION NO. 121/2012 DATED 12-3-2013 before it was read as ₹ 48.59 lakhs (including a corpus fund of ₹ 24.28 lakhs) . Earlier substituted vide NOTIFICATION NO. 11197 dated 04-01-2000