Exemption u/s 35AC -Approves various institutions as an eligible project or schemes - 23/23/S.O. 737(E) - Income Tax

Extract

Exemption u/s 35AC -Approves various institutions as an eligible project or schemes Notification No. 23/23/S.O. 737(E) dated 13-3-2009 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 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 specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said section 35AC for the period of approval, namely:- TABLE Serial Number 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. Shri Jalaram Arogya Sewa Trust, AT Post Meghraj, Block Meghraj, District Sabarkantha, Gujarat-3833317. Extension of running 25 bedded general hospital to 80-bedded capacity. [Cost ₹ 47.76 lakh] 3 [ ₹ 4.88 crore ] for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 2. Indian Red Cross Society, Gujarat State Branch, Red Cross Bhavan, Near Khadi Gram Udyog Board, Ashram Road, Vadaj, Ahmedabad-380 013. Recurring cost for Thalassemia Screening Programmes, Disaster Management Programmes, Mobile Medicare Programmes, Distribution of Artificial Limbs and Disability Ads, Equipments for Physiotherapy Centre, running cost of Senior Citizen's Home. [Cost ₹ 9.62 crore including a corpus fund of ₹ 50.00 lakh] 2 [ ₹ 41.82 crore including a corpus fund of ₹ 50 lakh ] for three financial years commencing with 2008-2009 i.e. 2008-2009, 2009-2010 and 2010-2011. 3. Basaveshwar Veerashaiva Vidyavardhak Sangh, BVVS Premises, Raichur Road, Bagalkot- 587101, Karnataka. Expansion and Maintenance of existing Hangal Shri Kumareshwar Hospital and Research Center and S. Nijalingappa Medical College. [Cost ₹ 25.80 crore] ₹ 25.80 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 4. Sevalaya, Sevalaya Campus, Kasuva Village, Pakkam Post, Near Thiruninravur -602024. Sevalaya Primary School Building Project. [Cost ₹ 58.24 lakh] ₹ 58.24 lakh for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 5. Sevalaya, Sevalaya Campus, Kasuva Village, Pakkam Post, Near Thiruninravur -602024. Sevalaya Children's home project (aims to build a corpus for running expenses and also for meeting the running expenses during the exemption period.) [Cost ₹ 3.63 crore including a corpus fund of ₹ 3.00 crore] ₹ 3.63 crore including a corpus fund of ₹ 3.00 crore for three financial years commencing with 2009-2010 i.e . 2009-2010, 2010-2011 and 2011-2012. 6. O.S.C. Educational Society, Orthodox Syrian Catholic Educational Society. 1st Floor, S.M.S.P.U. College Building, Brahmavar -5 76213, Udupi Taluk and District, Karnataka. SMS Polytechnic. SMS College of Vocational courses. [Cost ₹ 5.76 crore including a corpus donation of ₹ 2.00 crore] ₹ 5.76 crore including a corpus fund of ₹ 2.00 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 7. Bosco Reach Out, Bholonath Mandir Bye Lane, B.K. Kakoti Road, Ulubari, Guwahati-781007, Assam. Creation of Employment opportunities through care and support of poor and marginalized children and youth of urban and rural areas of North East India through integrated child programmes, vocational schools and support systems. [Cost ₹ 17.87 crore] ₹ 17.87 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 8. Apang Manav Mandal, Dr. Vikram Sarabhai Road, Opposite AMA Centre, Ahmedabad, Gujarat. i) Free Diagnostic camp, treatment equipment aid and physiotherapy treatment. ii) Expansion of Kalindi Kaji Fashion Design Apparel Training centre. iii) Audiology and speech therapy centre. iv) Construction of ramp. v) Spoken English centre. vi) Survey, research and rehabilitation on physically handicapped. vii) Mini school bus project. viii) Computer centre development project. [Cost ₹ 1.54 crore] ₹ 1.54 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 9. Foundation for Education and Development, C-l 13, Shivaji Marg, Vijay Path, Tilak Nagar, Jaipur- 302004, Rajasthan. Non-formal education and improvement of quality of primary schools in Rajasthan. [Cost ₹ 1.96 crore plus a corpus of ₹ 10.00 crore] ₹ 1.96 crore plus a corpus of ₹ 10.00 crore for three financial years commencing with 2008-2009 i.e. 2008-2009, 2009-2010 and 2010-2011 10 Maharogi Sewa Sarmiti, AT Post Anandwan, Tahsil: Warora, District Chandrapur, Maharashtra State- 442914. Creation of constructive corpus fund. [Cost ₹ 37.5 crore] ₹ 27.50 crore as corpus fund for the rural area project and ₹ 10.00 crore as corpus fund for tribal area project i.e. a total of ₹ 37.50 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 11. School for Deaf Mutes Society, Ashram Road, Ahmedabad - 380009. Physiotherapy course for blind [Cost ₹ 67.81 lakh] ₹ 67.81 lakh for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 12. H.M.S Education Society, Shetty Haili Road, Tumkur 572 102, Karnataka. Expansion of existing 100 bedded multi-speciality hospital (purchase of equipment, recurring cost and corpus fund). [₹ 25.05 crore including a corpus fund of ₹ 9.00 crore] ₹ 25.05 crore including a corpus fund of ₹ 9.00 crore for three financial years commencing with 2008-2009 i.e . 2008- 2009, 2009-2010 and 2010-2011 13. RSS Janakalyan Samiti, (Maharashtra Prant) Sanchalit, Dr. PrabhakarPatwardhan Smruti Rugnalaya, Panvel, District Raigad - 410206, Maharashtra. Renovation, expansion and upgradation of Dr. Prabhakar Smruti Rugnalaya. [Cost ₹ 10.39 crore] ₹ 10.39 crore for three financial years commencing with 2008-2009 i.e. 2008-2009, 2009-2010 and 2010-2011. 14. Bikramnagar Udayan Sangha, Village Bikramnagar, PO Hana, PS Khejuri, District Purba Medinipur, West Bengal-721 430. Construction of 200 nos. of low cost housing and Income generating programme for women belonging to SC and backward families. [Cost ₹ 1 crore including.a corpus fund of ₹ 20 lakh] ₹ 1 crore including a corpus fund of ₹ 20 lakh for three financial years commencing with 2008-2009 i.e 2008-2009, 2009-2010 and 2010-2011. 15. Swami Shree Nirodoshanandji Manav Seva Trust Timbi Village, Umrala Taluk, Bhavnagar-364 320, Gujarat. Shree Nirdoshanandji Manav Seva Trust Hospital. [Cost ₹ 3.44 crore] 1 [ ₹ 29 crore including corpus fund of ₹ 20 crore ] for three financial years commencing with 2008-2009 i.e. 2008- 2009, 2009-2010 and 2010-2011. 16. Kacheria Mojilal Gordhandas General Hospital Trust, Near Saiiawadi Darwaja, Balasinor, Distnct Kheda, Gujarat-338255. K.M.G General Hospital [Cost ₹ 1.55 crore including a corpus fund of ₹ 1.00 crore] 4 [ ₹ 10.82 crore including a corpus fund of ₹ 2.50 crore ] for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 17. Tamil Maiyam, New No.68, Old No.150, Luz Church Road, Mylapore, Chennai - 600004, Tamilnadu. Give life programme . [Cost ₹ 42.00 crore] ₹ 42.00 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-201 and 2011-2012. 18 Nagsen Dnyan Prasarak Mandal, Rana Nagar, Jamal Garden, Near Congress Nagar, Amravati, Maharastra - 444606 School for weaker section, drop out/ destitute of children priority given to the girls. [Cost ₹ 3.28 crore] ₹ 3.28 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 19. Can Support, Kanak Durga Basti Vikas Kendra, Sector 12, RK Puram, New Delhi-110022. Provision of holistic home based palliative care to patients and their families struggling with cancer and other life limiting conditions in Delhi and the NCR. [Cost ₹ 4.00 crore] ₹ 4 00 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 20. All India Educational and Welfare Society, Vidya House, Gujar Tola, Rampur, Uttar Pradesh. Child Labour Education. [Cost ₹ 1.47 crore] ₹ 1.47 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 21. The Church of Jesus Christ in India, Room No 1, Trupti Sadan Society, 90 Feet Road, Kajupada, Saki Naka, Mumbai - 400072. Light House [Cost ₹ 1.70 crore] ₹ 1.70 crore for three financial years commencing with 2009-2010 i.e. 2009-2010, 2010-2011 and 2011-2012. 22. Vidyarambam Trust, New No.27, Fifth Street, Padmanabha Nagar, Adyar, Chennai - 600 020. Tamilnadu. Comprehensive and supportive free education for rural children of 3 to 12 years age group. [Cost ₹ 4.8 crore.] ₹ 4.8 crore for three financial years commencing with 2008-2009 i.e. 2008- 2009, 2009-2010 and 2010-2011. 23. Uttarakhand Biofuel Board, Watershed Directorate, Indira Nagar Forest Colony, Dehradun-248001. Plantation of Jatropha Curcus in whole of Uttarakhand. [Cost ₹ 107.00 crore] ₹ 65.00 crore for three financial years commencing with 2008-2009 i.e. 2008- 2009, 2009-2010 and 2010-201. 24. Asha Dham Ashram Society, B Block, Sajjan Nagar, Udaipur, Rajasthan. i) Home for aged and rehabilitation centre. ii) Home for destitute and mentally challenged. [Cost (i) ₹ 3.22 crore (ii) ₹ 2.54 crore] ₹ 1.50 crore for three financial years commencing with 2008-2009 i.e. 2008-2009, 2009-2010 and 2010-2011. 25. Cancer Aid Society, First Floor, Regency Avadh Complex, Chowk, Lucknow, Uttar Pradesh. Building up of a corpus for ongoing cancer control activities of j cancer aid society across the country. [Cost ₹ 20.00 crore as corpus fund] ₹ 20 crore as corpus fund for three financial years commencing with 2008-2009 i.e. 2008- 2009, 2009-2010 and 2010-2011 II. This notification shall remain in force for a period of three years in relation to financial years 2008-2009, 2009-2010 and 2010-2011 in respect of project or scheme mentioned at serial numbers 2, 9,12, 13, 14, 15, 22, 23, 24 and 25 and for a period of three years in relation to financial years 2009-2010, 2010-2011 and 2011-2012 in respect of projects or schemes mentioned at serial numbe₹ 1, 3, 4, 5, 6, 7, 8, 10, 11, 16, 17,18, 19, 20 and 21 of the said Table. [No. 23/23/F. No. NC-274/04/2009] ************ Notes 1. Substituted vide NOTIFICATION NO. 22/2014 DATED 31-7-2014 before it was read as ₹ 9.75 crore including a corpus fund of ₹ 6.25 crore . Earlier substituted vide notification No. 78/2012 S.O. 2406 (E) dated 9.10.2012 before it was read as ₹ 3.44 crore 2. Substituted vide NOTIFICATION NO. 75/2015 DATED 11-2-2015 before it was read as ₹ 13.55 crore including corpus fund of ₹ 50 lakh . Earlier substituted vide NOTIFICATION NO.92/2011 DATED 11-8-2011 before it was read as ₹ 9.62 crore including a corpus fund of ₹ 50.00 lakh 3. Substituted vide NOTIFICATION NO. 240/2015 dated 10-11-2015 before it was read as ₹ 2.94 crore. Earlier substituted vide NOTIFICATION NO. S.O. 3070(E) dated 30-12-2010 before it was read as ₹ 47.76 lakh 4. Substituted vide NOTIFICATION NO. 253/2015 dated 10-11-2015 . Earlier substituted vide Notification No. 115/2012 dated 12-03-2013

S.O. 3063(E) - Dated: 10-11-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – Kacheria Mojilal Gordhandas General Hospital Trust, Gujarat
S.O. 3050(E) - Dated: 10-11-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – Shri Jalaram Arogya Sewa Trust, Gujarat
206/2015 - Dated: 20-7-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Sevalaya, Thiruninravur
175/2015 - Dated: 20-7-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – School for Deaf Mutes Society, Ahmedabad
132/2015 - Dated: 4-6-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On – Can Support, New Delhi
75/2015 - Dated: 11-2-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Indian Red Cross Society, Tamilnadu
18/2015 - Dated: 6-1-2015 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On –H.M.S Education Society, Karnataka
42/2014 - Dated: 31-7-2014 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On –Vidyarambam Trust, Tamilnadu
22/2014 - Dated: 31-7-2014 - Income Tax - U/s. 35AC, IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On – Swami Shree Nirdoshanandji Manav Seva Trust, Gujarat
13/2013 - S.O. 3131(E) - Dated: 17-10-2013 - Income Tax - Notification u/s 35AC - Notifies the scheme or project "Physiotherapy course for the blind" which is being carried out by "School for Deaf Mutes Society, Ashram Road, Ahmedabad - 380 009"
140/2012 - Dated: 12-3-2013 - Income Tax - Notification u/s 35AC - Notifies the scheme or project various institutes, which is being carried out by Apang Manav Mandal, Dr. Vikram Sarabhai Road, Opposite AMA Centre, Ahmedabad, Gujarat
115/2012 - Dated: 12-3-2013 - Income Tax - Notification u/s 35AC - Notifies the scheme or project for K.M.G General Hospital, which is being carried out by Kacheria Mojilal Gordhandas General Hospital Trust, Near Saliawadi Darwaja, Balasinor, District Kheda, Gujarat
109/2012 - Dated: 12-3-2013 - Income Tax - Notification u/s 35AC - Notifies the scheme or project "Extension of running 25 bedded general hospital to 80 bedded capacity" which is being carried out by Shri Jalaram Arogya Sewa Trust, Gujarat
78/2012 - Dated: 9-10-2012 - Income Tax - U/s. IT ACT, 1961 - Eligible Projects Or Schemes, Expenditure On - Swami Shree Nirodoshanandji Manav Seva Trust, Timbi Village, Umrala Taluk, Bhavnagar
64/2012 - Dated: 14-5-2012 - Income Tax - Notification u/s 35AC - Notifies the scheme Shree Nirdoshanandji Manav Seva Trust Hospital
49/2012 - Dated: 14-5-2012 - Income Tax - Notification u/s 35AC - Notifies the scheme Provision of holistic home based palliative care to patients and their families struggling with cancer and other life limiting conditions
136/2011 - Dated: 27-12-2011 - Income Tax - U/s. 35AC, IT Act, 1961 - Eligible projects or schemes, expenditure on - "Sevalaya old age home project" by Sevalaya, Sevalaya Campus, Kasuva Village, Pakkam Sevalaya, Thiruninravur
092/2011 - Dated: 11-8-2011 - Income Tax - Notification Under Section 35AC in respect of Indian Red Cross Society, Gujarat State Branch, Red Cross Bhavan, Near Khadi Gram Udyog Board, Ashram Road, Vadaj, Ahmedabad.
083/2011 - Dated: 11-8-2011 - Income Tax - Notification Under Section 35AC in respect of Vidyarambam Trust, New No.27, Fifth Street, Padmanabha Nagar, Adyar, Chennai.
41/2011 - Dated: 27-4-2011 - Income Tax - Notification Under Section 35AC in respect of Kacheria Mojilal Gordhandas General Hospital Trust, Near Saliawadi Darwaja, Balasinor, District Kheda, Gujarat.
09/2011 - Dated: 27-4-2011 - Income Tax - Notification Under Section 35AC in respect of H.M.S. Education Society, Shetty Halli Road, Tumkur 572 102, Karnataka
95/2010 - Dated: 30-12-2010 - Income Tax - Notification under Section 35AC in respect of Shri Jalaram Arogya Sewa Trust, AT & Post Meghraj, Block Meghraj, District Sabarkantha, Gujarat