Exemption u/s 35AC -Approves various institutions as an eligible project or schemes - S.O.521(E) - Income Tax

Exemption u/s 35AC -Approves various institutions as an eligible project or schemes NOTIFICATION NO. S.O.521 ( E ) DATED 14-7-1994 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 recommendations of the National Committee, hereby approves the institutions specified in column (2) of the Table below and specifies the eligible projects and schemes and the estimated cost thereof as mentioned in column (3) of the Table below and specifies 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 Sl. 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. Balgram SOS Children's Villages, Maharashtra, Bungalow No.5, Koregaon Road, Pune-411 001 (a) Construction and maintenance of Balsadans for free care, education, protection, rehabilitation and welfare of orphan children; (b) Construction of building and running of primary school, vocational training centre and community centre for providing free health care, education and vocational training to rural women. (Both activities at village Yale, Osmanabad district, Maharashtra); likely to cost ₹ 63.20 lakhs. ₹ 63.20 lakhs 2. Amar Seva Sangam, Post Box No. 001, Sulochana Gardens, 7-4-104B, Tenkasi Road, Ayikudy-627 852. Construction and running of Phase-II of Rehabilitation Centre for handicapped at Ayikudy, Shencottai Taluk, Tirunelveli District of Tamil Nadu comprising,- (a) expansion of home for handicapped; (b) addition of new rooms to school to provide education up to 8th standard; (c) establishment of physiotherapy and vocational centre; likely to cost ₹ 54.07 lakhs. ₹ 54.07 lakhs 3. Manav Adhikar Seva Samitee (Mass), At/P.O. Dhanupali, District, Sambalpur, Orissa-768 100. Health education and awareness for development through running of awareness camps, health check up points, community of health workers at 25 village in 3 gram panchayats of Ragali Block, Sambalpur District of Orissa; likely to cost ₹ 11.55 lakhs. ₹ 11.55 lakhs 4. Legal Aid Services-West Bengal, 5, K.S. Roy Road, Ground Floor, Calcutta-700 001. (a) Organisation of 12 free legal-aid camps in rural areas in 12 Districts of West Bengal; likely to cost ₹ 2.40 lakhs. (a) ₹ 2.40 lakhs (b) Organisation of 24 programmes including seminars Lok Adalats, etc., under legal literacy scheme in West Bengal; likely to cost ₹ 4.80 lakhs. (b) ₹ 4.80 lakhs 5. Sri Sathya Sai Medical Trust, Prashantinilayam, Anatapur District, Andhra Pradesh-515 134. Extension of super Speciality Hospital by construction, furnishing and equipment for Ophtalmology and E.N.T. Department at Sri Sathya Sai Institute of Higher Medical Sciences, Prashantinilayam, Anantapur District of Andhra Pradesh; likely to cost ₹ 1,529 lakhs. ₹ 1,529 lakhs 6. Ambuja Cement Founda- tion, 216, A.J.C.Bose Road, Calcutta-700 017. Integrated Rural Development Programme comprising activities relating to irrigation, agriculture, animal husbandry mobile dispensary, environment conservation, non-conventional energy sources, soil conservation and desalination at Kodinar Taluk, Amreli District of Gujarat; likely to cost ₹ 76.42 lakhs. ₹ 76.42 lakhs 7. Shivanand Mission, Saurashtra Central Group of Hospitals, Virnagar-360 060, Dist., Rajkot Gujarat. (a) Free eye camps at local Saurashtra and Gujarat; likely to cost ₹ 105 lakhs. (a) ₹ 105 lakhs (b) Mobile services land health education surrounding Virnagar, Rajkot district of Gujarat; likely to cost ₹ 16 lakhs. (b) ₹ 16 lakhs (c) Hostel for ladies at Virnagar, Rajkot district of Gujarat; likely to cost ₹ 10 lakhs. (c) ₹ 10 lakhs (d) Construction of 100 low cost latrines in 15 vilages of Jasdan taluka area of Rajkot district of Gujarat; likely to cost ₹ 5 lakhs. (d) ₹ 5 lakhs 8. Society for Education of the Crippled (Child and Adult) Agripada Municipal School Building, Multibai Street, Bombay-400 001. (a)Furnishing and running of society for the education of the Crippled Centre for independent living. (b) Furnishing and running of society for the education of the Crippled, Antop Hill School; (a) likely to cost of ₹ 81.50 lakhs. 2 [ ₹ 675 lakh ] 9. Allahabad Gymnastics Association, Allahabad Gymnastics Hall, Boys High School Compound, 4, P.D. Tandon Road, Allahabad. Construction of building for running Indoor Gymnasium Hall and Health Club on 5 acres of land at Yamuna Bank Road, Allahabad, for imparting free training to youth for promoting gymnastics; likely to cost 1 [ ₹ 226.00 lakhs ] . 1 [ ₹ 226.00 lakhs ] 10. Nischal Foundation, 1, Sri Aurbindo Marg, New Delhi. Construction of primary school-cum-community centre for children of Latur earthquake ruined families at village Salegaon, District Osmanabad; likely to cost ₹ 17 lakhs. ₹ 17 lakhs 11. Krishnamurti Foundation India, 64-65, Greenways Road, Madras-600 028. Construction for sports complex at Chas Kaman Lake Residential School, near Pune Dis trict, Maharashtra; likely to cost ₹ 24.78 lakhs. ₹ 24.78 lakhs 12. The Ahmedabad Government Employees Tennis Association Gujarat Tennis Academy, Gurukul Road, Memnagar, Ahmedabad-390 052. Construction and furnishing of sports complex building at village Memnagar, District Ahmedabad, Gujarat; likely to cost ₹ 61 lakhs ₹ 61 lakhs 13. CRY (Child Relief and You) Regd. Office and Head Office, Anand Estate, 189A, Sane, Guruji Marg, Bombay-400 001. CRY supported initiatives for development and running 43 projects by involving 43 institutions as per annexure; likely to cost ₹ 425 lakhs. ₹ 425 lakhs 14. Sulabh International Centre for Action Sociology, RZ-83, Mahaveer Enclave, Sulabh Bhawan, New Delhi. Expansion of building by addition of new rooms for running Sulabh Public School and Vocational Training Centre Sulabh Bhawan, Mahaveer at Enclave, New Delhi; likely to cost ₹ 69.59 lakhs. ₹ 69.59 lakhs 2. This notification shall remain in force for a period of one year in relation to the assessment year 1995-96 in respect of projects mentioned at serial numbers 1, 4, 10, 11 and 12 and for a period of two years in relation to the assessment years 1995-96 and 1996-97 in respect of projects mentioned at serial numbers 6 and 7 and for a period of three years in relation to the assessment years 1995-96, 1996-97 and 1997-98 in respect of projects mentioned at serial numbers 2, 3, 8, 9, 13 and 14. [No. 9571/F. No. NC-64/94] ANNEXURE [See item 14 CRY (Child Relief and You)] List of projects Sl No. Project Name Location (1) (2) (3) EASTERN REGION 1. Gania Unnayan Committee Nayagarh, District Puri, Orissa 2. Ruchika School Social Service Wing Bhubaneshwar, Orissa 3. Palli Unnayan Seva Samiti P.O. Naharkanta Block, Balianta, Dist. Khurda, Puri, Orissa 4. Orissa Voluntary Health Association Angul District, Orissa 5. Swanirwar Andharmanik, Baduria North, 24 Parganas West Bengal 6. Shanti Sadhana Guwahati, Assam 7. Vikramshila Calcutta, West Bengal 8. Centre for Social Development Manipur 9. Nanda Kumar Joy Krishnapur Milan Sangha West Bengal 10. Mandra Lions Club West Bengal 11. Yuba Sammiloni Dist. 24 Parganas (South), West Bengal 12. Sri Krishna Club Midnapore, West Bengal NORTHERN REGION 13. Mobile Creche New Delhi 14. Hanuman Van Vikas Samiti Kargate, P.O. Sakroda, Zinc Smelter, Dist. Udaipur, Rajasthan 15. Alert Sansthan Goganda Block, Dist. Udaipur, Rajasthan 16. Ankur Sansthan Udaipur, Rajasthan 17. Mahan Seva Sansthan Kolyari Village, Jhadol Tehsil 18. Pathakol Vikas Samiti Banda District, Uttar Pradesh 19. Swa Sahyog Village Niwal, Rajasthan 20. Jan Jati Vikas Samiti Robertsganj, Sonebhadra, U.P. 21. Navjyoti Development Society Govindpuri, Delhi 22. Uttar Pradesh Bal Vikas Parishad Beninganj, Allahabad 23. Afihil Bhartiya Samaj Seva Sansthan Banda District, Mahva 2, Manikpur, Uttar Pradesh 24. Garima Ismailganj, Fatehpur, U. P. SOUTHERN REGION 25. Karunya Centre for Social Action Kodaikanal, Tamil Nadu 26. CLEAD Madras 27. Prerana Behind Himagin Building, 18th Road, Raichur 28. M.V. Foundation Rangareddy District, Hyderabad, A.P. 29. Anand Gharati Tarnaka, Secunderabad, Karnataka 30. PEACE Nalgonda District, Andhra Pradesh 31. SKCV Children's Trust Vijayawada, Andhra Pradesh 32. Sri Jyothi Brahma Mission Chingleput District, Tamil Nadu 33. Centre for Learning Trimulgherry, Secunderabad, A.P. 34. Outreach Bangalore 35. SNEHA Village Banavikal, District Bellary 36. CTRD Ooty District, Bangalore WESTERN REGION 37. Jaag Vanichapada, Goregaon, Bombay 38. Institute for Socially Disadvantage Groups Educational Improvement Rajendra Nagar, Kolhapur 39. Apnalaya Chickowadi 40. Dyana Devi Slums of Bhara Nagar, Pandav Nagar, Bhim Nagar, Viman Nagar, Pune 41. Social Action for Manpower Creation Lonavalla, Pune 42. Vanchit Vikas (Neehar) Paud Road, Pune 43. Doorstep School Bombay. ********** Notes 1. Substituted vide Notification No. 9798 dated 27-6-1995 before it was read as ₹ 210 lakhs 2. Substituted vide NOTIFICATION NO. 118/2012 DATED 12-3-2013 . Earlier substituted vide Notification No. 117 of 2003 dated 09-05-2003