U/s. 35AC, IT ACT, 1961 - expenditure on notified eligible projects or schemes - 10283 - Income Tax

Extract

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 10283 DATED 10-3-1997 S.O. 180(E) - In exercise of the powers conferred by clause ( a ) 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 approve the institutions specified in column (2) of the Table below and specify the eligible projects or schemes and the estimated cost thereof as mentioned in column (3) of the Table below and also specify in column (4) of the said Table, the maximum amount of such cost which may be allowed as deduction under the said section 35AC. Table Sr. 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. Shree Vishnu Dham Ashram Trust, Vill. Kotban, Chatta, Tehsil-Koshikalan, Mathura, U.P. Land development, construction, equipment, furnishing and other support services of Cancer Hospital at Village Kotban, Tehsil-Chhata, Mathura, U.P. ₹ 3499.00 lakhs 2. The Backward Areas Development Organisation, Haokip-Veng, Imphal, Manipur- 795001. Construction and maintenance of link road from Sajik Tempak to Kholeunlen at Chandel District, Manipur. ₹ 268.00 lakhs 3. Dev-Sangha Seva Pratisthan, 28/2A.H.K. Sett Lane, Calcutta-700050, West Bengal. Construction of Dev-Sangha National School and Hostel Building at Bompass Town, Deoghar Bihar. ₹ 300.00 lakhs 4. Jamanlal Bajaj Foundation, Bajaj Bhavan, 2nd Floor, 226, Nariman Point, J.L. Bajaj Marg, Mumbai-400002. Rural Development Project at Wardha (Maharashtra); Gola and Palia, Shikohabad, Uttar Pradesh. ₹ 11.72 lakhs 5. Shri Navchetan Education Trust, P.O. Diyoli, Tal. Idar, Distt. Sabarkantha, Gujarat. Construction of High School at Block No. 138/A, Village: Dioti, Taluk-Idar, District Sabarkantha, Gujarat. ₹ 26.00 Lakhs 6. Cancer Patients Aid Association, 5, Malhotra House, Fort, Mumbai-400001. (a) Renovation of building, equipments and furnishing of Cancer Detection Unit at Mumbai, Maharashtra; and (b) Cancer Awareness, Education and Detection Camps; at Ahmednagar, Nanded, Buldana, Parbhani Akola, Amravati, Yavatmal, Jalgaon, Dhule, Beed and Mumbai, Maharashtra. ₹ 365.67 lakhs 7 Srivilliputhur Hindu High School Old Students Association, No. 11, Besant Road, Royapettah, Chennai-600014 Construction of Centenary Building for Higher Secondary School, Srivilliputhur District Kamraj, Tamil Nadu. ₹ 28.00 lakhs 8. Shree Sardhav Gram Vikas Mandal, c/o Revabai General Hospital, P.O. Sardhav, Distt, Gandhinagar, Guiarat-3 82640. Construction of Doctors' Quarters, Physiotherapy Centre, equipments and maintenance of Revabai General Hospital at Village Sardhav, District Gandhinagar, North Gujarat 2 [ ₹ 44.76 lakhs ] 9. National Association for Blind (Kheda District Branch), 26-A, Vivekanand Society, Near Telephone Office, Mahemdabad, District Kheda, Gujarat-387130. Land development construction with amenities of buildings for school workshop, hostel and staff quarters at Kheda District, Mehmadabad, Gujarat. ₹ 99.71 lakhs 10. Gyanmandal Laxmipura Group Prerit Arogya Mandal, P.O. Laxmipura, Taluk- Khedbrahma, Distt. Sabarkantha, Gujarat-383275. Additional construction, equipments, medical camps and running of Sheth Kasturbhai Lalbhai Hospital at Laxmipura, Taluk- Khedbrahma, Sabarkantha District, Gujarat. ₹ 22.85 lakhs 11. Sri Sankara Health Centre, Hospital Complex, Sri Sankara Nagar, Pammal, Chennai-600075. Kanoli-vision Saver Eys Camps-A rural outreach programme on eye care at Villages around Chennai, Chengai, MGR District, Tamil Nadu. 4 [ ₹ 300.00 lakhs ] 12. Om Indu Jain Charitable Trust, 13-B, BA Block, Ashok Vihar Phase-I, Delhi-110052. Ambulance Van, running of rural medical help programme at Dhankot Village, Gurgaon, Haryana. ₹ 17.95 lakhs 13. National Association for the Blind, (Gujarat State Branch), Dr. Vikram Sarabhai Road, Vastrapur, Ahmedabad, Gujarat-3 80015. Rehabilitation and Education of the blind in Gujarat State. 6 [ ₹ 3.43 crore ] 14. Bhagwan Sri Bala Sai Baba Central Trust, Door No. 64/43/B-17A, Fort, Sree Nilayam, Kurnool-518001, Andhra Pradesh. Construction, furnishing, equipments of Bala Saibaba Hospital and Research Centre at Munugalapadu, Kurnool District, Andhra Pradesh ₹ 492.00 lakhs 15. Welfare Medical Foundation, Survey No. 84, Palacino Apartment, Hadapsar, Pune-411028, Maharashtra. Socio-economic upliftment programme in the field of Health Promotion, Education and Selh-employment at Misalwadi Village, Taluka-Purandar, Pune, Maharashtra. ₹ 32.81 lakhs 16. National Association for the Blind, (Mehsana Distt. Branch), South Commercial Centre, Near Three Gate, Visnagar-384315, Distt. Mehsana (N.G.), Gujarat. Rehabilitation project for the blind in all talukas of Mehsana District, Gujarat. ₹ 45.91 lakhs 17. Bangalore Hospice Trust, C/o Indian Cancer Society, New Thippasaudra Main Road, HAL, 3rd Stage, Bangalore-560075. Construction, equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore, Karaataka. 7 [ ₹ 2007.00 lakh ] 18. Association for Health Welfare in the Nilgjris, (ASHWINI), 12/593, Marthoma Nagar, P.O. Gudalur, Nilgiris, Tamil Nadu-643211. Tribal Community Health Project at Gudalur Taluk, Nilgiris District, Tamilnadu. ₹ 35.19 lakhs 19. Pranab Kanya Sangha, P.O. Hridaypur, Pin-743204, Distt. North, 24 Parganas, West Bengal. Construction, furnishing, equipments/materials and running of home for girls, primary school, vocational training centre and health clinic at Kora-Chandigarh, Madyamgram, Hridaypur, 24 Parganas, West Bengal. ₹ 44.67 lakhs 20. The Society for Social Education and Research, The Madras School of Social Work (MSSW), 32, Casa Major Road, Egmore, Chennai, Tamil Nadu. (a) Area Development Project, (b) Rural Area Development Project-Medical and Health Programme; at Karlapakkam, Chengai-MGR District, Tamil Nadu. ₹ 31.34 lakhs 21. Shree Ramana Maharishi Academy for the Blind, 3 rd Cross, 3rd Phase, (Near, Ragi Gudda), J. P. Nagar, Bangalore-560078. Rehabilitation/Welfare programme for disabled/ blind persons at Kanakpura Taluk, (Bangalore Rural) and Bangalore City, Karnataka. ₹ 299.31 lakhs 22. Sanjivani 1 [****] Everest A/1-2, 2nd Floor, 156, Tardeo Road, Mumbai-400034. Medical treatment, medicines, food to needy patients, books, educational kits, uniforms and scholarship for needy students and other social welfare activities for the people Rs. '74.00 lakhs plus a corpus fund of ₹ 25.00 lakhs 2. This Notification shall remain in force for a period of two years in relation to the assessment years 1997-98 and 1998-1999 in respect of project or scheme mentioned at serial number 4, 16, and 19 and for a period of three years in relation to the assessment years 1997-98, 1998-1999 and 1999-2000 in respect of projects or schemes mentioned at serial number 1, 2, 3, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 17, 18, 20, 21 and 22 [(F.No. NC-15/97)] V. K. SEHGAL, Dy. Secy. ******* Notes 1. Omitted vide NOTIFICATION No. 10365 dated 19-05-1997 before it was read as trust 2. Substituted vide NOTIFICATION NO. 11139 DATED 26-11-1999 before it was read as ₹ 29.76 lakhs 3. Substituted vide Notification No. 210 of 2002 dated 14-08-2002 before it was read as ₹ 45.00 lakhs 4. Substituted vide NOTIFICATION NO. 111/2005, DATED 23-3-2005 before it was read as 3 [ ₹ 90.00 lakhs ] 5. Substituted vide NOTIFICATION NO. 235/2006, DATED 4-9-2006 before it was read as ₹ 54.45 lakhs 6. Substituted vide Notification No. 74/2008 S.O. 2395(E) dated 3-10-2008 before it was read as 5 [ ₹ 1.22 crores ] 7. Substituted vide NOTIFICATION NO.93/2011 DATED 11-8-2011 . Earlier substituted vide Notification No. 68/2008 S.O. 2389(E) Dated 3-10-2008

S.O.1505 (E) - Dated: 26-4-2016 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On - Cancer Patients Aid Association, Mumbai
154/2015- S.O. 1583 (E) - Dated: 15-6-2015 - Income Tax - Central Government had notified “Construction, equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore, Karnataka”
109/2015 - Dated: 11-2-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Cancer Patients Aid Association, Mumbai
106/2015 - Dated: 11-2-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On –National Association for the Blind, Gujarat
F.No.V-27015/1/2012-SO - Dated: 16-3-2012 - Income Tax - Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - National Association for the Blind, Gujarat
106/2011 - Dated: 18-10-2011 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Cancer Patients Aid Association Mumbai
093/2011 - Dated: 11-8-2011 - Income Tax - Notification Under Section 35AC in respect of Bangalore Hospice Trust, C/o Indian Cancer Society, New Thippasaudra Main Road, HAL, 3rd Stage, Bangalore.
17/2009/S.O. 246(E) - Dated: 21-1-2009 - Income Tax - Exemption u/s 35AC - Central Government notified " Renovation of building equipments and furnishing of Cancer Detection Unit and Cancer Awareness, Education and Detection Camps; at Mumbai, Maharashtra" as an eligible project or scheme
10/2009/S.O. 239(E) - Dated: 21-1-2009 - Income Tax - Exemption u/s 35AC - Central Government notified "Medical treatment, medicines, food to needy patients, books, educational kits, uniforms and scholarship for needy students and other social welfare activities for the people" as an eligible project or scheme.
S.O. 2395(E) - Dated: 3-10-2008 - Income Tax - Exemption u/s 35AC - C. G. had notified , 'Rehabilitation and Education of the blind in GujaratState' by National Association for the Blind (GujaratState Branch), Ahmedabad, as an eligible project or scheme - Amendment in N. No. S.O. 180(E), dated the 10th March, 1997
S.O. 2389(E) - Dated: 3-10-2008 - Income Tax - Exemption u/s 35AC - C. G. had notified , 'Construction, equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore, by Bangalore Hospice Trust, as an eligible project or scheme - Amendment in N. No. S.O. 180(E), dated the 10th March, 1997
S.O. 1475(E) - Dated: 17-6-2008 - Income Tax - Exemption u/s 35AC of the Income tax act 1961, the central govt. had specified for "Construction, furnishing, equipments/materials and running of home for girls West Bengal" by Pranab Kanya Sangha as an eligible project or scheme
235/2006 - Dated: 4-9-2006 - Income Tax - Exemption u/s 35AC - C.G. had specified for Rehabilitation and Education of the blind in Gujarat State by National Association for Blind (Gujarat State Branch) as an eligible project or scheme - Amendment in N. No. S.O.180(E), dated the 10th March, 1997
167/2006- S.O. 1011(E) - Dated: 5-7-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Land development, construction with amenities of buildings for school workshop, hostel and staff quarters at Kheda District, Mehmudabad, Gujarat, by National Association for Blind as an eligible project or scheme
102/2006 - Dated: 4-4-2006 - Income Tax - Exemption u/s 35AC - specified for Construction, equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore, by Bangalore Hospice Trust as an eligible project or scheme - Amendment in N. No. S.O.180(E) dated the 10th March, 1997
096/2006 - Dated: 4-4-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Medical treatment, medicines, food to needy patients, books, educational kits, uniforms and scholarship for needy students and other social welfare activities for the people by Sanjivani Trust as an eligible project or scheme
095/2006 - Dated: 4-4-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Construction of Dev-Sangha National School and Hostel Building at Bompass town, Deoghar Bihar by Dev-Sangha Seva Pratisthan as an eligible project or scheme
017/2006- S.O. 148(E) - Dated: 3-2-2006 - Income Tax - Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Purchase Renovation of building, equipments and furnishing of Cancer Detection Unit at Mumbai, Cancer Awareness at Ahmednagar by Cancer Patients Aid Association as an eligible project or scheme
151/2005- S.O. 715(E) - Dated: 25-5-2005 - Income Tax - Exemption u/s 35AC - Central Government had specified for Construction, furnishing, equipments/materials and running of home for girls, primary school, vocational training centre and health clinic, West Bengal, by Pranab Kanya Sangha as an eligible project or scheme
111/2005- S.O. 400(E) - Dated: 23-3-2005 - Income Tax - Exemption u/s 35AC - Central Government had specified for "Kanoli-vision Saver" Eye Camps - A rural out-reach programme on eye care at Villages around Chennai by Sri Sankara Health Centre as an eligible project or scheme - Amendment in N. No. S.O.180(E) dated the 10th March, 1997
113/2004 - Dated: 19-3-2004 - Income Tax - Notified under 35AC (b) of the Income tax Act, 1961 for Construction of High School at Block No.l38/A, Village: Dioli, Taluk - Idar, District Sabarkantha, Gujarat
198/2003- S.O. 902(E) - Dated: 5-8-2003 - Income Tax - Exemption u/s 35AC - Central Government had specified for Rehabilitation project for the blind in all talukas of Mehsana District, Gujarat, by National Association for the Blind (Mehsana Distt. Branch) as an eligible project or scheme
115/2003- S.O. 524(E) - Dated: 9-5-2003 - Income Tax - Exemption u/s 35AC - Central Government had specified for Construction of Dev-Sangha National School and Hostel Building at Bompass Town, Deoghar Bihar by Dev-Sangha Seva Pratisthan as an eligible project or scheme
019/2003 - Dated: 22-1-2003 - Income Tax - Exemption u/s 35AC - Central Government had specified for Construction of Doctors' Quarters, Physiotherapy Centre, equipments and maintenance of Revabai General Hospital at Gujarat by Shree Sardhav Gram Vikas Mandal as an eligible project or scheme
408/2002 - Dated: 30-12-2002 - Income Tax - Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Rehabilitation and Education of the Blind in GujaratState by National Association for the Blind
377/2002 - Dated: 9-12-2002 - Income Tax - Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Construction, purchase of equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore by Bangalore Hospice Trust C/o Indian Cancer Society
376/2002 - Dated: 9-12-2002 - Income Tax - Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for the blind in all talukas of Mehsana District, Gujarat, by National Association for Blind (Mehsana Distt. Branch)
372/2002 - Dated: 9-12-2002 - Income Tax - Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Renovation of building, equipments and furnishing of Cancer Detection Unit at Mumbai by Cancer Patients Aid Association
325/2002 - Dated: 24-10-2002 - Income Tax - Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Medical treatment, medicines, food to needy patients, books, educational kits, uniforms and scholarship for needy students and other social welfare activities for the people by Sanjivani Trust, Everest
210/2002 - Dated: 14-8-2002 - Income Tax - Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for "Kanoli-vision Saver" Eye Camps-A rural out-reach programme on eye care at Villages around Chennai, Chengai, MGR District Tamil Nadu by Shri Sankara Health Centre
137/2002 - Dated: 7-6-2002 - Income Tax - Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Additional construction and running of Sheth Kasturbhai lalbhai Hospital at Gujarat by Gyanmandal Laxmipura Group Prerit Arogya Mandal
S.O.910(E) - Dated: 20-9-2001 - Income Tax - Exemption u/s 35AC - Central Government had specified for construction, furnishing, equipments-materials and running of home for girls, primary school, vocational training centre and health clinic by Pranab Kanya Sangha, West Bengal, as an eligible project or scheme
638(E) - Dated: 5-7-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for renovation of building, equipments and furnishing of cancer detection unit cancer awareness, education and detection camps at Maharashtra by Cancer Patients Aid Association, Mumbai, as an eligible project or scheme
11330 - Dated: 10-4-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for ambulance van running of rural medical help programme at Dhankot Village, Gurgaon Haryana, by Om Indu Jain Charitable Trust, Delhi, as in eligible project or scheme
11300 - Dated: 29-3-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for construction, furnishing, equipments of BalaSaiBabaHospital and Research Centre by Bhagwan Sri Bala Sai Baba Central Trust, Andhra Pradesh, as an eligible project or scheme
S.O. 161(E) - Dated: 23-2-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for Kanoli-vision Saver Eye Camps a rural outreach programme on eye care by Sri Sankara Health Centre, Chennai, as an eligible project or scheme
S.O. 158(E) - Dated: 23-2-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for rehabilitation and education of the blind in Gujarat State by National Association for the blind (Gujarat State Branch), Gujarat, as an eligible project or scheme
S.O. 156(E) - Dated: 23-2-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for construction, purchase of equipments and furnishing of a 50 bed hospice for the care of the terminally ill cancer patients by Bangalore Hospice Trust, Bangalore, as an eligible project or scheme
11247 - Dated: 23-2-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for "Kanoli-vision Saver" Eye Camps---a rural outreach programme on eye care at Villages around Chennai, by Sri Sankara Health Centre, Hospital Complex, Sri Sankara Nagar, Pammal, Chennai as an eligible project or scheme
11244 - Dated: 23-2-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for Rehabilitation and education of the blind in Gujarat State by National Association for the Blind, (Gujarat State Branch), Dr. Vikram Sarabhai Road, Vastrapur, Ahmedabad, Gujarat, as an eligible project or scheme
11242 - Dated: 23-2-2000 - Income Tax - Exemption u/s 35AC - Central Government had specified for Construction, purchase of equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore, by Bangalore Hospice Trust, C/o Indian Cancer Society, HAL, Bangalore as an eligible project or scheme
11139- S.O. 1175(E) - Dated: 26-11-1999 - Income Tax - Amendment in Notification No. S.O. 180(E) dated the 10th March, 1987
S.O. 753(E) - Dated: 10-9-1999 - Income Tax - Exemption u/s 35AC - Central Government had specified for construction of High School by Shri Navchetan Education Trust, Gujarat, as an eligible project or scheme
S.O. 752(E) - Dated: 10-9-1999 - Income Tax - Exemption u/s 35AC - Central Government had specified for additional construction, equipments, medical camps and running of Sheth Kasturbhai Lalbhai Hospital by Gyanmandal Laxmipura Group Prerit Arogya Mandal, Gujarat, as an eligible project or scheme
S.O. 742(E) - Dated: 10-9-1999 - Income Tax - Exemption u/s 35AC - Central Government had specified for Area Development Project; Rural Area Development Project, Medical and Health Programme at Karlapakkam, by the Society for Social Education and Research, the Madras School of Social Work (MSSW), as an eligible project or scheme
S. O. 323(E) - Dated: 11-5-1999 - Income Tax - Exemption u/s 35AC - Central Government had specified for Construction of Dev-Sangha National School and Hostel Building of Dev-Sangha Seva Pratishthan, Calcutta as an eligible project or scheme
S. O. 313(E) - Dated: 11-5-1999 - Income Tax - Exemption u/s 35AC - Central Government had specified for Construction of CentenaryBuilding for HigherSecondary School, Srivilliputtur, District Kamaraj, Tamil Nadu of Srivilliputtur Hindu High School Old Students Association, Chennai as an eligible project or scheme
S. O. 216(E) - Dated: 1-4-1999 - Income Tax - Exemption u/s 35AC - Central Government had specified the rehabilitation project for the blind in Talukas of Mehsana District of Gujarat of National Association for the Blind (Mehsana District Branch), District Mehsana, Gujarat, as an eligible project or scheme
S. O. 213(E) - Dated: 1-4-1999 - Income Tax - Exemption u/s 35AC - Central Government had specified medical treatment, medicines, food to needy patients, books, educational kids, uniforms and scholarship for needy students and other social welfare activities of Sanjivani Trust, Mumbai as an eligible project or scheme
S. O. 100 (E) - Dated: 11-2-1999 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On - Shree Sardhav Gram Vikas Mandal, Gandhinagar, Guiarat
S.O. 215(E) - Dated: 16-3-1998 - Income Tax - Exemption u/s 35AC - Central Government had specified for construction furnishing, equipment/materials and running of home for girls, primary school, vocation training centre and health clinic at Kora-Chandigarh, of West Bengal as an eligible project or scheme
S.O. 401(E) - Dated: 19-5-1997 - Income Tax - Amendments in Notification No. S.O. 180 (E) dated the 10th March, 1997