Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified various institutions as an eligible project or scheme - 154/2006 - Income Tax

Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified various institutions as an eligible project or scheme NOTIFICATION NO. 154/2006 dated 5-7-2006 S.O. 998(E)- In exercise of the powers conferred by sub-section ( 1 )read with clause 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 approves the institutions mentioned in column (2) of the Table below and specifies 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 said Table, the maximum amount of such cost, which may be allowed as deduction under the said section 35AC, namely: TABLE Serial Number Name of the Institution Project or scheme and estimated cost thereof Maximum amount of cost allowed as deduction under section 35AC (1) (2) (3) (4) 1. BalgramSOS Childrens Villages, Arjun Building,Koregaon Road, Pune-411001. Balgram SOS Childrens Villages. ₹ 2.00 crores for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 2. Jananeethi, T.B. Road, Mission Quarters, Thrissur-680001, Kerala. Grama Swaraj - Empowerment of people and strengthening of democratic network for sustainable development and freedom from corruption, litigation and torture. ₹ 1.41 crores for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 3. Nandigram Samaj Kalyan Parisad, P.O. - Hanubhunia, District - Purba Medinipur (West Bengal). Construction of 100 Low cost houses in Chandipur, Nandigram -II and Ramnagar I Blocks and handing over 5 trawlers to the poor fishermen in Digha region. ₹ 1.08 crores for financial year 2006-07, 2007-08 and 2008-09 for three years only. 4. Ayodhya Charitable Trust, S.No.51/2, Near S.R.PGateNo.2, Vikas Nagar, WanawadiVillage, Pune-411 040. Community based rehabilitation programme through rural health services. ₹ 1.99 crorcs for firumcia years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 5. Rawal Mallinathji Foundation, 138, Sunder Nagar, New Delhi - 110003. Day care hospital and mobile hospice rural outreach programme. ₹ 9.78 crores for a period of two years for financial years 2006-07. 2007-08 as (he financial year 2005-06 is already gone and no donation can be collected for that financial year. 6. Vihar Samaj Kalyan Sansthan, Hawai Nagar, Road No.8, P.O. Hatia, Ranchi 834003, Jharkhand. Construction and running of vocational training centre for the less educated youth from the tribal and other backward communities. ₹ 59.55 lakhs for a period of two years for financial years 2006-07, 2007-08 as the financial year 2005-06 is already gone and no donation can be collected for that financial year. 7. Paragon Charitable Trust, 1-11/12, Paragon Condominium, Pandurang Budhkar Marg, Worli, Mumbai 400 013. Muktangan Balwadi and school project for children of slum dwellers and factory workers. 7 [ ₹ 11.00 crore for recurring expenses and a corpus fund of 4.55 crore ] for financial years 2006-07, 2007-08 for a period of two years as the financial year 2005-06 is already gone and no donation can be collected for that financial year. 8. Om Prakash Jindal Gramin Jankalyan Sansthan, 06, Prithvi Raj Road, New Delhi 110011. Integrated Rural Development (social welfare, sanitation and health care, primary education and vocational training, youth and sports development and governance reforms.) 1 [ ₹ 61.00 crore ] for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 9. Shri A.V. Jasani TB Hospital Trust, Rajkot-Gondal Highway, Village Kangashiyani Tal. Rajkot-360002. General hospital project (Renovation re-construction commenced in December 2004.) ₹ 8.00 crores for capital cost and ₹ 3.00 crores for corpus fund for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 10. West Bengal Council for Child Welfare, 42, Ramesh Mitra Road, Kolkata 7OOO25(West Bengal). Integrated Rehabilitation and DevelopmentCenter. (IRDC). ₹ 66.90 crores for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 11. National Association for the Blind, Sector-5, R.K. Puram, New Delhi-110022. Construction of a home for the aged blind. 6 [ ₹ 7.00 crore for infrastructure and prevention of blindness and ₹ 6.00 crore for corpus fund, ] for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 12. Vivekananda Swasthaya Seva Sangha, R-20/11, Raghunathpur, Kolkata-700059, West Bengal. Intensive home visit program is the door to reach the primary health care. ₹ 1.74 crorcs for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 13. Helper of the Handicapped, Nasheman, 235/1 IE, TarabaiPark, Kolhapur-416003. (i) Swapna Nagari i.e. Dreamland (a) Hostel for male female students with disabilities. (b) School for rural children (integrated) below the age of 12 years. (c) Home for elderly handicapped persons above the age of 65 years. (d) Farming and other agro-based activities for the rural people. (e) Employment generation for the rural poor with priority for women. (f) Vocational training for persons with disabilities. (g) Relief and rehabilitation of handicapped persons. (ii) Samarth Vidya Mandir (a) construction of school building. (b) Good education facilities for rural children. (c) Integrated education for able-bodied and children with disabilities. (d) Co-education for boye girls. (e) PersonaIity development inputs for students. (f) Encouragement in sports, arts, handicrafts, culture, etc. ₹ 8.74 crores for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 14. Alirajpur Shaikshanik Samajik Kendra, Behind Shivaji Marg, Alirajpur -457887, Jhabua District, Madhya Pradesh. Integrated youth development programme. ₹ 3.45 crores for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 15. Lokniketan-Ratanpur, At. PO. Lokniketan- Ratanpur, Ta. Palanpur, District Banaskantha, Gujarat -385001. a. Higher Education Complex b. Hostel c. Residential Accommodation d. AgricuItural Development e. Animal husbandry and others ₹ 25.25 crores for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 16. Helpage India, C-14, Qutab Institutional Area, New Delhi - 110016. Building a general corpus fund for Helpage Indias work. 5 [ ₹ 100 crore as corpus fund ] for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 17. Veerayatan, Jakhania, Bhuj - Mandvi Road, At Post Talvana, Taluka Mandvi- Kutch (Gujarat) 370160. (A) Running of JakhaniaPrimary school (English Gujarati medium). (B) Running of RudraniPrimary School. (C) Establishment of school premises at Jakhania village with residential facility. (D) Running of vocational traning programme at Jakhania village. (E) Running of hospital and medical facilities at Jakhania village and in rural area. (F) Construction of hostel accommodation for destitute women/handicapped individuals ₹ 5.95 crores for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 18. Helen Keller Service Society for the Disabled, Vizhiyagam, Viswanathapuram, Madurai-625014, Tamilnadu. Comprehensive Rural Eye Care Services. ₹ 48.80 lakhs for financial years 2006-07, 2007-08 and 2008-09 i.e. for three years only. 2. This notification shall remain in force for a period of two years in relation to financial year 2006-2007 and 2007-2008 in respect of projects or schemes mentioned at serial number 5, 6, 7 and for a period of three years in relation to financial years 2006-2007, 2007-2008 and 2008-2009 in respect of projects or schemes mentioned at serial numbers 1, 2, 3, 4, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17 and 18 of the said Table. [F. No. NC-274/1/2006] ******** Notes 1. Substituted vide Notification S.O. 770(E) dated 18-03-2009 before it was read as ₹ 26.00 crores 2. Substituted vide NOTIFICATION S.O.879(E) dated 27-04-2011 before it was read as ₹ 20.00 crores as corpus fund 3. Substituted vide Notification No. 25/2012 dated 16/03/2012 before it was read as 2 [ ₹ 30 crore as corpus fund ] 4. Substituted vide NOTIFICATION NO. 84/2013 DATED 27-12-2013 before it was read as ₹ 37.80 lakhs for recurring expenses and corpus fund of ₹ 4.55 crores 5. Substituted vide NOTIFICATION NO. 125/2015 DATED 4-6-2015 before it was read as 3 [ 50 crore (corpus fund) ] 6. Substituted vide NOTIFICATION NO. 136/2015 DATED 4-6-2015 before it was read as ₹ 3.00 crore for infrastructure and prevention of blindness and ₹ 10.00 crores for corpus fund 7. Substituted vide NOTIFICATION S.O.1581(E) dated 15-06-2015 before it was read as 4 [ ₹ 100 lakh for recurring expenses and a corpus fund of ₹ 4.55 crore ]