U/s 35AC - Notifies the various institutions Approved by the National Committee - 5/2017 - S.O. 906(E) - Income Tax

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION No. 5/2017 New Delhi, the 21st March, 2017 S.O. 906(E).- In exercise of the powers conferred by sub-section (I) read with clause (b) of the Explanation to Section 35 AC of the Income Tax Act, 1961 (43 of 1961) , the Central Government, on the recommendation 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 specified in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction for the period of approval under the said Section 35 AC of the I. T. Act, 1961 namely: TABLE Sl. No. Name of the Institution/Organization Project or scheme and estimated cost thereof Maximum amount of cost to be allowed as deduction under section 35AC and period of approval (1) (2) (3) (4) 1 The Development for Women Programme Centre Thoubal Wangmataba P.O. Thoubal District Thoubal Manipur795138 Establishment of Home for Orphan and differently abled children, residential school, vocational training and health care centre and rehabilitation centre at Thoubal District, Manipur ₹ 7.47 crore Approved the cost of ₹ 7.47 crore for financial year 2016-17 2 Frank Moraes Foundation Flate No.3-E, Second Floor Settlpur Mansor, 2 Sivasamy street Mylapore, Chennai-600004 Socio Economic development of Rural Area through skill up-gradation training vocational education - Education Infrastructure development project. ₹ 5.00 Crore Approved the cost of ₹ 5.00 Crore for financial year 2016-17 3 Maharaja Agrasen Hospital Charitable Trust West Punjabi Bagh, Rohtak Road, New Delhi-110026 Maharaja Agrasen University ₹ 30.00 Crore Approved the cost of ₹ 30.00 Crore for financial year 2016-17 4 Sevabharthi Kozhikode Madhavakripa, Chalapuram Kozhikode Kerala-673002 Dhanwanthari Athura Seva Kendram (DASK) ₹ 3.37 Crore Approved the cost of ₹ 3.37 Crore for financial year 2016-17 5 Changing Lives Transforming India (CLTI), Millat Colony, Kanke, Ranchi-834006 (1) Mushroom Production Training Organic Kitchen Garden Organic Roof Top Garden Training. (2) Plantation ₹ 17.87 lakh Approved the cost of ₹ 17.87 lakh for financial year 2016-17 6 Himmotthan Society 65, Phase II, Vasant Vihar Dehradun Uttarakhand -248006 (1) The Central Himalayan Microfinance Education and Livestock initiative - ₹ 13.03 crore (2) Integrated village Development project - ₹ 4.60 Crore (3) Water, Sanitation, Hyegine and Livelihoods(Wash plus) - ₹ 3.28 crore Approved the cost of ₹ 20.91 crore [Project at Sl. No. (1) ₹ 13.03 crore (2) ₹ 4.60 Crore (3) ₹ 3.28 crore ] for financial year 2016-17 7 Shree Amrutvahini Gramvikas Mandal Sai Ro Bangalows, B-4, Anandnagar Sahyadri Chowk, Behind Wasan Automobiles, Navanagapur MIDC Ahmednagar -414111 Rehabilitation of homeless socio-economically poor people with mental illness roadside destitute. ₹ 5.02 Crore Approved the cost of ₹ 5.02 Crore for financial year 2016-17 8 Prabha Hira Pratishthan, Pandharpur 4588/1, Gatade Plot Old Karad Naka TAL: Pandharpur District Solapur Maharashtra- 413304 Matruvan Project - Care, Support, Education and Training of HIV infected children from Western Maharashtra and Northern Karnataka ₹ 21.91 crore Approved the cost of ₹ 21.91 crore for financial year 2016-17 9 Lions Club of Poona Eye Foundation C/o Yogesh J Pardeshi B-4, Vishwesh Society Gujarat Colony Khothrud Pune-411038 Eye Foundation ₹ 1.62 Crore Approved the cost of ₹ 1.62 Crore for financial year 2016-17 10 Buldana Urban Charitable Society Agramahesh Bhawan, Opp. B.D.C.C. Bank, Swa, Bhonde Sarkar Chowk, Buldana-443001 Maharashtra Construction of School Building Girls Hostel at Buldana District, Maharashtra ₹ 2729.36 lakh Approved the cost of ₹ 2729.36 lakh for financial year 2016-17 11 Ramakrishna Math and Ramakrishna Mission 31, Ramakrishan Math Road Mylapore, Chennai-600004 Construction of additional school building to provide education to more number of girls students belonging to economically weaker sections of the society ₹ 15.00 Crore Approved the cost of ₹ 15.00 Crore for financial year 2016-17 12 Sri Ghatikachala Kshetra Bhaktajana Kainkarya Samajam (SGKBK Samajam) No.25, Sreeram Colony Abhiramanapuram, Chennai-600018 Old Age Home Swatch Bharat initiative ₹ 3.24 crore Approved the cost of ₹ 3.24 crore for financial year 2016-17 13 Community Outreach Programme Methodist Centre, 1st Floor 21 YMCA Road, Mumbai Central Mumbai-40008 Women Empowerment ₹ 34.40 lakh Approved the cost of ₹ 34.40 lakh for financial year 2016-17 14 Janaseva Trust Chennenahalli, Tavarekere Hubli Bangalore-562130 Janaseva Trust ₹ 19.00 Crore Approved the cost of ₹ 19.00 Crore for financial year 2016-17 15 Piramal Swasthya Management and Research Institute 3rd Floor, G.K. Classics 8-3-990, Plot No.120, Srinagar Colony Hyderabad-500073 (1) Hublic Call Centre, Karnataka (2) Raipur Call Centre, Chattisgarh (3) Ranchi Call Centre, Jharkhand (4) GOAp-275 Vans, Andhra Pradesh (5) Himachal Pradesh - Telemedicine Services (6) Himachal Call Centres/MCTS - HP health Information Helpline (7) Assam MCTS (Mother Child Tracking System) (8) Jharkhand - Ranchi TMC (9) Arunachal Pradesh - MCTS (10) Plan India - AIDS Control - Rajasthan (11) Wish Foundation - Rasjasthan PHCs ₹ 49.50 crore Approved the cost of ₹ 49.50 crore for financial year 2016-17 16 Lokseva Welfare Trust , C-66-302, Sector 5, Shanti Nagar Mira Road(East) Thane -400603 Maharashtra Vocational Training for unemployed Rural Women, Entrepreneurship training to school leavers ₹ 2.82 Crore Approved the cost of ₹ 2.82 Crore for financial year 2016-17 17 Vidyamandir Trust Teleybaugh, Near Mira Gate Palanpur-385001 District Bansakantha, North Gujarat Construction of New School Building/Expansion ₹ 17.10 Crore Approved the cost of ₹ 17.10 Crore for financial year 2016-17 18 Iskcon Food Relief Foundation 19, Jaywant Industrial Estate 63, Tardeo Road, Tardeo, Mumbai-400034 Midday meal project of Kolkatta ₹ 1601.96 lakh Approved the cost of ₹ 1601.96 lakh for financial year 2016-17 19 TOUCH (Turning Opportunities for Upliftment and Child Help) c/o Anandrao pawar High Schol Ground Floor, L.T. Road, Vazira Naka Borivali West, Mumbai-400091 Bridge School and Balgram Project ₹ 2.60 Crore Approved the cost of ₹ 2.60 Crore for financial year 2016-17 20 Sports Coaching Foundation Opp. Cha-cha Nehru Park Masab Tank, Hyderabad-28 Telengana Build India Through Sports (BITS) project ₹ 3.75 Crore Approved the cost of ₹ 3.75 Crore for financial year 2016-17 subject to the condition that contributions made out of CSR Funds will not qualify for exemption u/s 35AC of the I.T. Act 1961 21 Akhil Bhartiya Shree Swami Samarth Gurupeeth Trimbkeshwar, Dist- Nashik - 422 212, Maharashtra. Gurumauli Charitable Hospital Project: development of integrated socio - economical health, education and essential facilities for community ₹ 3.18 Crore Approved the cost of ₹ 3.18 Crore for financial year 2016-17 22 The Cachar Cancer Hospital Society Meherpur, Silchar-788015 Cachar, Assam Establishment of Corpus to support cancer treatment of poor patients from rural areas of North East India and its adjoining states ₹ 20.00 Crore (Corpus Fund) Approved the cost of ₹ 20.00 Crore (Corpus Fund) for financial year 2016-17 23 Siliguri Bodhi Bharati Vocational Institute (Art Craft) J.C. Bose Road Bye Lane Pratikha Apartment 2nd Floor, Holding No.456/1/16, Ward No.17, College Para Siliguri-734001, District Darjeeling West Bengal Creation of Employment opportunities for women and Girls's through Vocational Courses Below Poverty Line (BPL) ₹ 1.05 Crore Approved the cost of ₹ 1.05 Crore for financial year 2016-17 24 Moyarbandh Gram Bikash Kendra Mukti sinha Road School Danga P.O. District Bankura West Bengal- 722101 Cataract Eye Operation Camp for Low Income Group people of tribal, scheduled caste and minority communities ₹ 43.16 Lakh Approved the cost of ₹ 43.16 Lakh for financial year 2016-17 subject to the condition that contributions made out of CSR Funds will not qualify for exemption u/s 35AC of the I.T. Act 1961 25 Vishwa Jan Jagriti Mission Utsav Shanti Dham 19, Raj Vihar II Chakrata Road Dehradun-248001 Uttarakhand Setting up Centre of Excellence for Vocational Training Skill Development initiatives in the state of Uttarakhand ₹ 208.40 Lakh Approved the cost of ₹ 208.40 Lakh for financial year 2016-17 26 Swarna Bharat Trust Ventakachalam Mandalam Sri Pottisriramulu Nellore District Andhra Pradesh-524320 Skill Development Training, Vocational Training Centre, Pharma Training Centre and Computer training Centre ₹ 19.34 Crore Approved the cost of ₹ 19.34 Crore for financial year 2016-17 27 Infant India Near Bindusara Dam, NH-211, At Post-Pali, Dist-Beed, Pin-431 122 (Maharashtra) Anandvan HIV/AIDS infected orphans rehabilitation project ₹ 5.93 crore Approved the cost of ₹ 5.93 crore for financial year 2016-17 28 Veerayatan, At Post Rajgir, District Nalanda, Bihar- 803 116 Free of cost treatment and eye and dental surgery to 50 % of public in general or individuals belonging to weaker sections of the society ₹ 12.00 Crore Approved the cost of ₹ 12.00 Crore for financial year 2016-17 29 Bhartiya Manav Vikas Trust's Special School work shop for mentally challenged Children Plot No.137, Sector 15, Near Shabari Hotel New Panvel (E), Taluka Panvel District Rajgad - 410206, Maharashtra Construction of building and development of centre for Mentally retarded children ₹ 3.36 Crore Approved the cost of ₹ 3.36 Crore for financial year 2016-17 30 Aai Janhit Bahu-uddeshiya Sevabhavi Sanstha AT Balgram, Govindwadi Post Georai TQ Gevrai, District Beed Maharashtra-431127 Sahara Anathala Parivar's Balgram - Sculptor of life ₹ 2.72 Crore Approved the cost of ₹ 2.72 Crore for financial year 2016-17 31 Vivekananda Kendra Vidyalayas Arunachal Pradesh Trust Breezy Meadows Post Box 104 Riverside, Dibrugarh-786001 Assam Creation of infrastructure maintenance fund for Vivekanand Kendra College of Teacher Education Nirjuli (Arunachal Pradesh) ₹ 1643.43 Lakh (including ₹ 1000.00 lakh as Corpus Fund) Approved the cost of ₹ 1643.43 Lakh (including ₹ 1000.00 lakh as Corpus Fund) for financial year 2016-17 32 Kalptaru Foundation Sh.P-10, Near P.F. Office M.I.D.C. Satpur, Nashik-422005 Kalptaru Blind Control Hospital ₹ 8.50 crore Approved the cost of ₹ 8.50 crore for financial year 2016-17 33 Manav Seva Samiti Saheria Dharamshala, Government General Hospital, Udaipur Rajasthan 313802 Free meals and medicines to the poor ₹ 20.00 Lakh Approved the cost of ₹ 20.00 Lakh for financial year 2016-17 34 Tata Steel Foundation 6th Floor, One forbes No.1, Dr. V.B. Gandhi Marg Fort, Mumbai-400001 Construction of 6 Model schools in Non-educated backward blocks in the state of Odisha ₹ 21.85 Crore Approved the cost of ₹ 21.85 Crore for financial year 2016-17 35 Sanjivani Bharti Education Social and Gram Vikas Pratishthan Sonewadi (P.L.) Post. Mehekari Tal District Ahmednagar Maharashtra 414002 Sanjeevani Bharti Niradhar Nirashit Balakashram for orphan, needy and handicapped children ₹ 1005.70 Lakh Approved the cost of ₹ 1005.70 Lakh for financial year 2016-17 36 Surat Manav Seva Sangh, Chhanyado, New Civil Hospital Campus, Majura Gate, Surat- 395001, Gujarat Jivan Jyot Diagnostic Health Centre ₹ 11.50 Crore Approved the cost of ₹ 11.50 Crore for financial year 2016-17 37 End Poverty M-48, FF South City 1 Gurgaon, Haryana-122002 Sustainable Livelihood Creation in Alwar District, Rajasthan ₹ 10.50 Crore Approved the cost of ₹ 10.50 Crore for financial year 2016-17 38 Association for Social Work and Social Research in Orissa (ASWASRO) AT Seva Vihar, P.O. Butupalli Via/PS - Boudh Odisha-762014 Establishment of Digitalized Vocational Skill Development Training Institute for the BPL and EWS ₹ 4.57 Crore Approved the cost of ₹ 4.57 Crore for financial year 2016-17 39 SRF Foundation D-3 Street, Vasant Vihar New Delhi-110057 1. Udaan - Residential learning facility for Girls - ₹ 82.50 Lakh 2. Drinking water Toilet facilities in school - ₹ 15.00 Crore 3. Rural Sports Promotion -Rs. 3.00 Crore 4. Vocational Training - ₹ 5.50 Crore 5. Natural Resources Management -Rs. 25.00 Crore Approved the cost of ₹ 49.32 crore (Project at Sl. No. (1) ₹ 82.50 Lakh (2) ₹ 15.00 Crore (3) ₹ 3.00 Crore (4) ₹ 5.50 Crore (5) ₹ 25.00 Crore) for financial year 2016-17 II. In exercise of the powers conferred by sub-section (i) read with clause (b) of the Explanation to Section 35 AC of the Income Tax Act, 1961 (43 of 1961), the Central Government, on the recommendation of the National Committee for Promotion of Social and Economic Welfare, under sub-rule (5) of Rule 11M of the Income Tax Rules, 1962 hereby notifies the extension of the projects/schemes for a further period and/or enhanced sanctioned cost for the existing projects/schemes for exemption under section 35AC of the Income Tax Act, 1961 , in respect of the associations and institutions approved by the said National Committee, mentioned in the Table below. TABLE Sl. No. Name address of the Institution Project or scheme Notification No. and date and sanctioned cost with validity Maximum amount of cost and extended period of approval recommended by the Committee (1) (2) (3) (4) (5) 1 Jan Kalyan Medical Society, National Highway 8A, Mandvi-Bhuj Road, Mandvi-Kutch, Gujarat. Cancer Research Hospice Dialysis Centre. S.O.2302(E) dated 3.10.2011 for a period of three financial year till 2013-14; for ₹ 4.50 crore S.O.1949(E) dated 31.07.2014 for a period of three financial year till 2016-17. Approved enhancement of cost from ₹ 4.50 crore to ₹ 19.50 crore for the financial year 2016-17. 2 Blind people's Association Jagdish Chowk Surdas Marg, Vastrapur, Ahmedabad 380 015 Gujarat . Comprehensive rehabilitation, medical human resource development services for the blind and disabled. S.O. 1111(E) dated 8.08.2005 for three financial years till 2007-08 for ₹ 2.50 crore; S.O. 2394(E) dated 03.10.2008 for three financial years till 2010-11 alongwith enhancement in the project cost from ₹ 2.50 crore to ₹ 6.00 crore; S.O. 2885 dated 27.12.2011 for a period of three financial years till 2013-14 alongwith enhancement in the project cost from ₹ 6.00 crore to ₹ 11.00 crore; S.O. 92 dated 6.1.2015 for a period of three financial years till 2016-17; S.O. 493 dated 11.2.2015 the project cost was enhanced from ₹ 11.00 crore to ₹ 18.50 crore; Approved enhancement of cost from ₹ 18.50 crore to ₹ 23.50 crore for the financial year 2016-17 3 Sri Sathya Sai Books Publication Trust, Dharmakshetra Mahakali Caves road, Andheri (East), Mumbai 400 093 Sri Sathya Sai Mobile Medicare Project S.O. No. 2349 (E) dated 28.09.2010 for a period of three financial years till 2012-13 for ₹ 45.09 crore including a corpus fund of ₹ 38.88 crore; S.O. No. 3144(E) dated 17.10.2013 for a period of three financial years till 2015-16. Approved extension of period of approval for the financial year 2016-17 without any change in the approved cost of ₹ 45.09 crore (including a corpus fund of ₹ 38.88 crore) 4 Calcutta Centre Mahavir Seva Sadan 20, Ekbalpur Lane Kolkatta-700023 Calcutta Centre Mahavir Seva Sadan S.O. 3285 dated 24.10.2016 for a period of three financial years till 2016-17 for ₹ 120.00 lakh. Approved enhancement of cost of project from ₹ 120.00 lakh to ₹ 192.00 lakh. for the financial year 2016-17 5 Ogawa Society, Hardas Nagar, Kamptee, Dist-Nagpur-441002 (M.S), India Project DURBAL-UTKARSH Essential facilities for formerly bonded and landless labourers in Naxalite area of Gadchiroli and Nagpur (Maharashtra) S.O.No. 1250 (E) dated 18.05.2009 for a period of three financial year till 2011-12 for ₹ 12.34 crore; S.O.No. 2400 (E) dated 9.10.2012 for a period of three financial year till 2014-15. Approved extension of period of approval for the financial year 2016-17 without any change in the approved cost of ₹ 12.34 crore Since the financial year 2015-16 has already lapsed, it would be notified that no exemption shall be available for the said financial year 2015-16. III. This notification shall remain in force for the period of and in relation to financial year in respect of the projects or schemes mentioned above against the respective institutions/projects. IV. The exemption under section 35 AC will not apply to the funds received under Schedule VII of the Section 135 of the Companies Act and Companies (CSR) Rules 2014.