Notified eligible project or scheme for the purposes of section 35AC, Explanation (b) - 10136 - Income Tax

Notification : No. 10136 dated 2-7-1996 S.O. 469(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 Table below and also specifies in column (4) of the said Table, the maximum amount of such cost which may be allowed as deduction under 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. National Society for Equal Opportunities for the Handicapped (NASEOH), Postal Colony Road, Chembur, Mumbai - 400 071. Development and Printing of Educational Material - Picture-cum-Vocabulary charts and users manual for development of language and reading skills at Mumbai; likely to cost ₹ 6.10 lakhs. ₹ 3.00 lakhs 2. India Sponsorship Committee, Mathuradas Estate Building, 43/45, Colaba Causeway, Mumbai-400 039. Integrated Rural Development Programme at Cluster of Villages around Ambovane, Mulshi Taluka, Maharashtra; likely to cost ₹ 1.33 lakhs. ₹ 1.33 lakhs 3. Bharat Sevashram Sangha, 211, Rash Behari Avenue, Ballygunj, Calcutta - 700 019. Running Expenses for Mobile Medical Aid Projects in Rural areas of Nagaland, Assam, West Bengal, Bihar, UP, Gujarat, Tamil Nadu, Andhra Pradesh, etc.; likely to cost ₹ 96.00 lakhs. ₹ 96.00 lakhs 4. Maria Seva Sangha, Villa Maria, No. 12, Rest House Road, Bangalore - 560 001. Midday Meal Scheme in three schools of Bangalore; likely to cost ₹ 2.30 lakhs. 5 [ ₹ 1.00 crore ] 5. Indian Association for the Blind Sundarajanpatti, Arumbanoor P.O. Alagarkoil Road, Madurai-625 107. Construction of building for school, hostel, library and Auditorium at Sundarajanpatti Village, Madurai, North Taluk, Tamil Nadu; likely to cost ₹ 19.25 lakhs ₹ 19.25 lakhs 6. Sri Gujarati Eye Research Foundation, 3, Ravana Iyer Street, Madras - 600 003. Establishment and running of Eye Hospital Ravana Iyer, Street Madras; likely to cost ₹ 181.00 lakhs. ₹ 180.40 lakhs. 7. Shri Hari Public Charitable Trust, 5/A, Krishna Society, Near Law Garden, Ellisbridge, Ahmedabad-6. Construction, equipments with all amenities of Vrudhashram and Eye Hospital at Sachina Sub-Panchavat, Village Haripur, Taluk Viramgram, District Ahmedabad, Gujarat; likely to cost ₹ 95.00 lakhs. ₹ 87.52 lakhs 8. Mahavir Heart Research Foundation, Avanti Apartments, Behind Gandhi Market Sion (East), Mumbai - 400 020 (a) Detection, Prevention, Research and Education; (b) Diagnosis, curing and operation of Heart Patients; (c) Maintaining of Atithi Griha at Mumbai in Maharashtra; likely to cost of ₹ 315.85 lakhs. 4 [ ₹ 442.19 lakh ] 9. Sharmik Vikas Sansthan, Sharam Sadhna, Opposite Police Ground, Raopura, Baroda - 390 001, Gujarat Recharging of wells for rainy water harvester in 96 villages of Surendranagar District, Gujarat; likely to cost ₹ 256.40 lakhs. ₹ 199.90 lakhs 10. Bharat Sevashram Sangha, 211, Rash Behari Avenue, Calcutta - 700 019 Construction, furnishing and running of school at Village Bhatwari, Tehsil Ukhimath, District Chamoli, Uttar Pradesh; likely to cost ₹ 41.00 lakhs. ₹ 29.85 lakhs 11. Bhartiya Sewa Trust, Dr. Vanikar Smarak Bhawan, 11, Mahalaxmi Society, Paldi, Ahmedabad - 380 007 Adivasi Tribal area health care, nutrition and educational development projects at Vansada Taluka of Bulsar District and Vijayanagar Taluk of Sabarkantha District in Gujarat; likely to cost ₹ 20.54 lakhs. ₹ 20.54 lakhs 12. Dalmia Bharat Seva Trust, P.O. Rajganapura - 770 017, Orissa Primary Health Project at 30 Villages of Sundergarh District of Orissa; likely to cost ₹ 7.08 lakhs 1 [ ₹ 17.00 lakhs ] 13. Nischal Foundation, 1, Sri Aurobindo Marg, New Delhi - 110016 Anand Welfare Project - Enrichment of Townships at Parwanoo (H.P.), Gurgaon (Haryana), Nasik, Pune, Mumbai (Maharashtra), Dewas (M.P.) and Hubli (Karnataka); likely to cost ₹ 317.22 lakhs. ₹ 317.22 lakhs 14. Gujarat Raktapitt Nivaran Seva Sangh, Junigadhi, Near Municipal Quarters, Mill Road, Yakutpura, Vadodara - 390 006 (Gujarat) (a) Medical Camp in rural areas; (b) Creation of employment for rural population for Leprosy affected and Leprosy cured; (c) Educational help to kids of Leprosy affected families; (d) Deformity care of Leprosy patients - free aids and appliances; (e) Health Education for removal of social stigma from society and diagnosis of Leprosy patients at an early stage; in whole of Gujarat; likely to cost ₹ 44.95 lakhs. 2 [ ₹ 40.00 lakhs ] 15. Society for the Training and Vocation Rehabilitation of the Disabled, Junigadhi, Near Municipal Quarters, Mill Road, Vadodara - 390 006, Gujarat (a) Survey, medical camps, polio operation and help through aids and appliances for disabled; (b) Educational help to disabled boys and girls; (c) Instrumental/trade help for their self-reliant and self-employment training (d) Building construction for disabled trainees hostel and home for aged disabled; in whole of the Gujarat; likely to cost ₹ 58.28 lakhs ₹ 34.97 lakhs 16. ACIL Navasrajan Rural Development Foundation, Baldota Bhawan, 4th Floor, 117, M.K. Road, Church-gate, Mumbai - 400 020 Training for co-ordination in Integrated Rural Development in 24 States of India (excluding Gujarat); likely to cost ₹ 500.00 lakhs. ₹ 300.00 lakhs 17. Andhra Pradesh Association for the Welfare of the Mentally Retarded, 116-17, Vallabhdas Buildings, Public Garden Road, Nampaly, Hyderabad-1 Early Intervention of Infants-At risk with Developmental delays in Andhra Pradesh; likely to cost ₹ 38.33 lakhs. ₹ 38.31 lakhs 2. This notification shall remain in force for a period of one year in relation to assessment year 1997-98 in respect of projects mentioned at serial number 1 and for a period of two years in relation to assessment years 1997-98 and 1998-99 in respect of projects mentioned at serial numbers 2, 6, 11 and 12 and for a period of three years in relation to assessment years 1997-98, 1998-99 and 1999-2000 in respect of projects mentioned at serial numbers 3, 4, 5, 7, 8, 9, 10, 13, 14, 15, 16 and 17. ********* Notes 1. Substituted vide Notification No. 20 of 2003 dated 22-01-2003 before it was read as ₹ 7.08 lakhs 2. Substituted vide NOTIFICATION No. S.O. 239 (E) dated 15-02-2007 before it was read as ₹ 26.97 lakhs. 3. Substituted vide notification number S.O.639(E) dated the 12-03-2013 earlier substituted vide notification number S.O.1869(E) dated 11-08-2011 4. Substituted vide NOTIFICATION NO. 89/2013 DATED 27-12-2013 before it was read as ₹ 315.85 lakhs 5. Substituted vide NOTIFICATION No. 235/2015 dated 10-11-2015 before it was read as 3 [ ₹ 90.00 lakh]