Exemption u/s 35AC - Approved various institution as an eligible projects or schemes - S. O. 832(E) - Income Tax

Exemption u/s 35AC - Approved various institution as an eligible projects or schemes NOTIFICATION NO. S. O. 832 ( E ) DATED 18-9-1998 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 mentioned 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 said Table and also specifies in the column (4) of the Table, the maximum amount of such cost which may be allowed as a deduction under 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. Bhartiya Jan Seva Sansthan, 11, Mahalakshmi Society, Ahmedabad-380 007. Purchase of equipment/ vehicles and running of Ekal Vidyalaya Project in backward and vanwasi areas of Bharuch and Surat Districts of South Gujarat ; likely to cost ₹ 35.12 lakhs. 3 [ ₹ 183.35 lakhs ] 2. ENT Charitable Trust, 4, Filka, Daftary Road, Mumbai-400 097 Purchase of equipment, con struction of building for school and centre for the care of ear at Bandangari, Malad East, Mumbai ; likely to cost ₹ 375.00 lakhs. 7 [ ₹ 8.75 crore ] 3. Jivan Jyot Charitable Trust, Thakkar House, 19-D, Pushtikar Society, Road No. 4, Jogeshwari (West), Mumbai-400 102. Help/assistance to patients for medical aid, education, food grains 1 [****] ; likely to cost ₹ 100.00 lakhs 5 [ ₹ 250.00 lakhs including a corpus fund of ₹ 50 lakhs ] 4. Dr. Shroffs Charity Eye Hospital, Darya Ganj, New Delhi-110 002 Construction of building and purchase of equipment for expansion and modernisation of Dr. Shroffs Charity Eye Hospital at Darya Ganj, New Delhi ; likely to cost ₹ 1094.32 lakhs. ₹ 612.54 lakhs. 5. Susrut Eye Foundation and Research Centre, 56, Lenin Sarani, Calcutta-700 013. Mobile unit (Medical Camps-Eye Care) in rural areas in all districts of West Bengal begin ning with South, 24-Parganas likely to cost ₹ 83.25 lakhs. ₹ 83.25 lakhs. 6. Sarva Vidyalaya Kelvani Mandal, Kadi, Sector-23, GH-6 Road, Gandhinagar-382 023, Gujarat. Construction of building, purchase of equipment and furnishing of girls hostel and auditorium at Gandhinagar, Gujarat ; likely to cost ₹ 153.35 lakhs. ₹ 153.35 lakhs. 7. Karna Prayag Trust, 7, Raja Krishna Rao Road, Teynampet, Chennai-600 018, Tamil Nadu. Running of Fondling-cum-adoption centre for orphaned and destitute children and abandoned babies at Raja Krishna Rao Road, Teynampet, Chennai ; likely to cost ₹ 60.00 lakhs as corpus fund. 6 [ ₹ 150 lakh ] 8. Mehsana Jaycees Charita ble Trust, Jail Road, Mehsana, North Gujarat-384 002. Purchase of equipment/instru ments/vehicle and running of blood bank and eye bank at Mehsana, North Gujarat ; likely to cost ₹ 30.94 lakhs. ₹ 20.94 lakhs plus a corpus fund of ₹ 10.00 lakhs. 9. Gujarat Cancer Dardi SevaTrust, Golden Triangle, 501, 5th Floor, Navrangpura, Ahmedabad-380 014, Gujarat. Purchase of vehicles and run ning of medical services for cancer patients at Ahmeda bad, Gujarat ; likely to cost ₹ 21.50 lakhs plus a corpus fund of ₹ 25.00 lakhs. ₹ 21.50 lakhs plus a corpus fund of ₹ 25.00 lakhs. 10. Mahatma Prakriti Chikitsa Kendram, Court Road, Taliparamba-670 141, Kerala. Purchase of equipment, fur nishing and construction of building and development of a 80 bedded nature cure hospital at Taliparamba, Kannur Dis trict, Kerala likely to cost ₹ 155.45 lakhs ₹ 155.45 lakhs. 11. Badminton Association of India, Bai Development Fund, No. 4, Jasma Bhavan Road, Bangalore-560 052. Development of the game of badminton in all States/Union Territories in the country ; likely to cost ₹ 156.00 lakhs. ₹ 156.00 lakhs. 12. Veera Soudha Trust, No. 406A, II Cross, III-Block, Koramangala-560 034,Bangalore. Construction of building, pur chase of equipment furnishing and running of freedom fight ers Memorial Hospital at Aga ram Village, Hosur, Surajpur Layout, Bangalore, Karnataka ; likely to cost ₹ 2,166.00 lakhs. ₹ 1156.00 lakhs 13. Krishnajee Heart Foundation, Hrishikesh Dham, Opp. ITI, Aundh, Pune-411 007. Purchase of equipment and running of community based rehabilitation programme for prevention of heart diseases and promotion of socio-eco nomic status and quality of life of heart patients at Pune Dis trict, Maharashtra, likely to cost ₹ 173.02 lakhs. ₹ 89.50 lakhs. (1) (2) (3) (4) 14. Shri Siddhakshetra Shravikashram, C/o Gautam C. Dalai, Sekersia Chambers, 1st Floor, 139, Nagindas Master Road, Mumbai-1. Construction of building, pur chase of equipment, furnishing and running of multi-purpose vocational training centre, resi dential quarters, conducting business management courses, setting up of library and dis pensary at Palitana, Bhavnagar, District Gujarat ; likely to cost ₹ 478 lakhs. ₹ 102.00 lakhs plus a corpus fund of ₹ 376.00 lakhs. 15. Indian Medical Co-op. Hospital Research Centre Ltd., I.M.A., A.M.A. House, Opp. Natraj Theatre, Ashram Road, Ahmedabad-9. Renovation and repair of hos pital building, purchase of equipment/instruments, fur nishing of hospitals at Dariya pur, Ahmedabad, Gujarat ; likely to cost ₹ 220.00 lakhs plus a corpus fund of ₹ 200.00 lakhs. ₹ 220.00 lakhs plus a corpus fund of ₹ 200.00 lakhs. 16. V. Rishi Prayavaran and Jankalyan Trust, A-14, First Floor, Wazipur Industrial Area, Delhi-110 052. Bal Swasthya Yojana-2000 at Delhi ; likely to cost ₹ 10.00 lakhs. ₹ 9.00 lakhs. 17. Savitaben Govindbhai Charitable Trust, 501, Golden Triangle, Opp. Sardar Patel Stadium, Navrangpura, Ahmedabad-14. Purchase of land, equipment, construction of building for hospital at Bhadej, Daskaroi Taluk, District Ahmedabad ; likely to cost ₹ 756.50 lakhs plus a corpus fund of ₹ 200.00 lakhs. ₹ 756.50 lakhs plus a corpus fund of ₹ 200.00 lakhs. 18. Nandlal Mulji Bhuta Medical Foundantion, Station Road, Sihor, Gujarat State-364 240. Construction of extension for hospital building, purchase of equipment/ambulance for Shri Nandlal Mulji Bhuta Medical Foundation at Sihor, District Bhavnagar, Gujarat ; likely to cost ₹ 264.00 lakhs plus a corpus fund of ₹ 300.00 lakhs. ₹ 264.00 lakhs plus a corpus fund of ₹ 300.00 lakhs. 19. Jnana Prabodhini Shivapradesh, 510, Sadashiv Peth, Pune-411 030, Maharashtra. Cultivation and processing, training of medical plants, training in computerised and numerically controlled (CNC) technology and construction of building for training centre for rural women at Village Shiv apur, District Pune, Maharash tra ; likely to cost of ₹ 22.50 lakhs. ₹ 22.35 lakhs 2. This notification shall remain in force for a period of three years in relation to the assessment years 1999-2000, 2000-2001 and 2001-2002 in respect of projects mentioned in the said table. [No. 10698/F. No. NC-92/98] ********** Notes 1. Omitted vide NOTIFICATION NO. S. O. 222(E) DATED 1-4-1999 before it was read as at Mumbai 2. Substituted vide NOTIFICATION NO. S. O. 222(E) DATED 1-4-1999 before it was read as 100.00 lakhs 3. Substituted vide NOTIFICATION NO. S.O. 1052(E) DATED 18-10-2001 before it was read as ₹ 35.12 lakhs. 4. Substituted vide NOTIFICATION NO. 106/2005, DATED 23-3-2005 before it was read as 2 [ ₹ 25 lakhs as corpus fund out of the approved cost of ₹ 100 lakhs ] 5. Substituted vide Notification No. 17/2007 [F.No.NC-274/03/2007], dated 16-7-2007 before it was read as 4 [ ₹ 135.00 lakhs including a corpus fund of ₹ 25.00 lakhs ] 6 Substituted vide NOTIFICATION NO. 98/2012 DATED 12-3-2013 . Earlier substituted vide Notification No. 5/2007 [F.No. NC-274/3/2007], Dated 16-7-2007 7. Substituted vide NOTIFICATION NO. 22/2013 DATED 17-10-2013 before it was read as ₹ 375.00 lakhs.