U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On - Delhi Council for Child Welfare, Delhi - S.O.1513 (E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 30/2016 New Delhi, the 26th April, 2016 S.O.1513 (E).- Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 466(E) dated the 29th March, 2007 , issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 34, Anganwadi workers training center, Orthopedic centre for handicapped children, Orthopedic outreach programme for neighboring states, Balchetna programme for mentally challenged children, Creche programme for slum resettlement areas, Vocational training programme, Working children s programme, Supervised home work scheme, Palna home for abandoned children and Palana adoption programme, Sponsorship programme, Auxiliary services by Delhi Council for Child Welfare, Qudsia Bagh, Yamuna Marg, Civil Lines, Delhi 110054 , as an eligible project or scheme for a period of three years beginning with financial year 2007-08; which was further extended vide notification number S.O 640(E) dated 22.3.2010 for a period of three years ending with financial year 2012-13 and which was further extended vide notification number S.O. 3033(E) dated 17.10.2013 for a period of three years ending with financial year 2015-16; And whereas vide notification number S.O.475(E) dated 11.2.2015 , the project cost was enhanced from ₹ 10.83 crore to ₹ 16.26 crore; And whereas the said project or scheme is likely to extend beyond 9 years; And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or scheme for a further period of three years. However, the exemption u/s 35AC will not apply to the funds received under Schedule VII of the Section 135 of the Companies Act and Companies (CSR) Rules 2014 ; Now, therefore, the Central Government, 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) , (a) hereby notifies the scheme or project Anganwadi workers training center, Orthopedic centre for handicapped children, Orthopedic outreach programme for neighboring states, Balchetna programme for mentally challenged children, Creche programme for slum resettlement areas, Vocational training programme, Working children s programme, Supervised home work scheme, Palna home for abandoned children and Palana adoption programme, Sponsorship programme, Auxiliary services which is being carried out by Delhi Council for Child Welfare, Qudsia Bagh, Yamuna Marg, Civil Lines, Delhi 110054 , without any change in the approved cost of ₹ 16.26 crore, as an eligible project or scheme for a further period of three years commencing with the financial year 2016-17 i.e. 2016-17, 2017-18 and 2018-19; (b). The exemption u/s 35AC will not apply to the funds received under Schedule VII of the Section 135 of the Companies Act and Companies (CSR) Rules 2014. [F.No.V. 27015/1/2016-SO (NAT.COM)] MAKKHAN LAL MEENA,Dy. Secy. (National Committee)