SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 – ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON – NOTIFIED ELIGIBLE PROJECTS OR SCHEMES – SWA-ROOPWARDHINEE, MAHARASHTRA, ETC.
NOTIFICATION NO. 1/2014 [F.NO.V.27015/3/2014-SO(NAT.COM)]/SO 3171(E), DATED 12-12-2014
In exercise of the powers conferred by Sub-section (1) 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 specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said Section 35 AC for the period of approval, namely:—
TABLE
| Serial No. | Name of the Institution | 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. | Swa-Roopwardhinee
22/1, Mangalwar Peth, Parge Chowk, Pune – 411 011. Maharashtra |
1. Integrated Development of Girls, Boys and women from slum dwellers in Pune city and villages around Pune city &
2. Construction of multifaceted training centre at Charholi Budruk, District Pune. (Rs. 9.67 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 9.67 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 2. | Sushrut Medical Care & Research Society,
Hardikar Hospital 1160/61,Shivajinagar Ganeshkhind, Pune – 411005 |
‘SUSHRUT AROGYASEVA’ (Free/Subsidized treatment to rural people in the event of Trauma)
(Rs. 23.64 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 23.64 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 3. | Centre for Rehabilitation Services and Research
At/Po – Charampa, District, Bhadrak 756101 Odisha. |
Hi-tech Nursing Training-cum-Treatment centre Mobile Health Care Unit Programme”
(Rs. 5.71 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 5.71 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 4. | Lakshmi Rural Development Society, No. 329,
MEI Layout Bangalagunte, Hesaraghatta Main Road, Nagasandra Post, Bangalore-560073 |
Aadivasi Aani Magas Varga Kanya Vocational Training Center.
(Rs. 4.64 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 4.64 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 5. | Tirupur School for the Deaf
Kothapalyam, Vanjipalayam (PO) Tirupur – 641663. |
Programme for Development of Hearing and Speech Challenged Children
(Rs.1.95 crore) |
The Committee recommended approval for the project at the estimated cost of Rs.1.95 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 6. | Samaj Pragati Sahayog,
Bagli, District Dewas – 455227 Madhya Pradesh |
Towards Livelihood and Food Security in India’
[Rs.10 crore (Corpus Fund)] |
The Committee recommended approval for the project at the estimated cost of Rs. 10.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17. |
| 7. | Home of Hope International #73,
Kristuraja Nagar,Ganapathy Maa Nagar Coimbatore – 641006 |
The Boarding School For Orphan Children
(Rs. 698.50 lakh) |
The Committee recommended approval for the project at the estimated cost of Rs.698.50 lakh for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 8. | Islamia Educational & Charitable Society,
Mohalla Abul Mali Deoband, near Indira Park Distt. Saharanpur, U.P. Pin- 247554 |
Islamia Group of College
(Rs.17.26 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 17.26 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 9. | International Foundation for Research and Education Farm House-2,
Green Avenue Lane, D-3 Vasant Kunj, New Delhi – 110070 |
‘Higher Education for All’
(Rs. 37.63 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 37.63 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 10. | Sadbhav Foundation
101, Centre Point Jijibhai Lane, Opp. Parel Post Office Lalbaug, Mumbai – 400012 Maharashtra. |
‘Expansion of present activities’
(Rs. 3.00 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 3.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 11. | Shree Sheshwatar 1008
Shree Kallaji Vedpeathevam Shodh Sansthan, Kamdhaj Nagar, Nimbahera – 312 601 |
Vedas-mart, Sustainable and Inclusive Growth Model Project for SC/ST/OBC BPL Categories Students
(Rs. 8.05 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 8.05 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 12. | Digvijay Lions Foundation,
Manav- Seva Mandir, Opp: Civil Hospital Gate No. 3, Asarwa, Ahmedabad-380016 |
Up-gradation and extension of Running Project “Sanatorium” for Cancer, Kidney & Heart Patients
(Rs. 12.61 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 12.61 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 13. | Stairs, Shivpoojan Plaza,
Hata, Kushinagar, Uttar Pradesh – 274 303 |
‘Project Proposal for promotion of sports and games for empowerment of youth’ (Rs.11.52 crore) | The Committee recommended approval for the project at the estimated cost of Rs.11.52 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 14. | National Council for Climate Change
Sustainable Development and Public Leadership (NCCSD) Post Box No. 4146, Navrangpura Post Office, Ahmedabad – 380 009 |
Global Warming Sustainable Livelihood for small farmers, promotion and extension of mitigation and adoption practices
(Rs. 16.00 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 16.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 15. | Cancer Institute (WIA) Gandhi Nagar, Canal Bank Road, Adyar, Chennai – 600 020 | For providing treatment totally free or highly subsidized to general ward patients at Cancer Institute (WIA), Adyar Chennai
(Rs.12.00 crore) |
The Committee recommended approval for the project at the estimated cost of Rs.12.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 16. | Divyajyoti Trust Tejas Eye Hospital,
Suthar Falia Opp. Hanuman Temple At. PO. Mandvi, Distt. Surat – 394160 |
Tejas Eye Hospital
(Rs. 3.6 crore as Corpus Fund) |
The Committee recommended approval for the project at the estimated cost of Rs. 3.6 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 17. | Vasantha Lakshmi Charitable Trust & Research Centre 16-11/131,
Kasturidevi Nagar, Pogathota Nellore – 524 001 A.P. |
“SAMRAKSHANA” The Holistic Rehabilitation & Therapeutic Center for Multiple Disabled, Autism and Cerebral Palsy
(Rs. 1195.38 lakh.) |
The Committee recommended approval for the project at the estimated cost of Rs. 1195.38 lakh for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 18. | Tapobhoomi Trust
Hanspal Chhak, Maharkanta, Bhubaneshwar 752 101 |
Gram Swaraj Transfusion of Biodiversity and Livelihoods for self sustenance
(Rs. 11.00 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 11.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 19. | SwathiThirunalKalakendram Trust Thiruvannur Nada, Calicut, Kerala -673029 | Music Therapy Research Centre
(Rs.15.39 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 15.39 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 20. | Shri Anandjibhai Motibhai Patel Charitable Trust “Tapovan” Near K.P. Boarding, 60 Feet Road, Wadhwan – 363035 | Establishment and Running Educational and Hospital Facilities
(Rs. 19.48 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 19.48 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 21. | Arogya Sandhan Charitable Trust 2, RamkrishnaSarni Eastern Park, Santoshpur, Kolkata – 700 075 | Vocational Training Center for destitute and economically weaker section children through need based inputs, 100% free of Cost
(Rs. 5.00 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 5.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 22. | Mukund Education Society Opp. Circuit House, Civil Lines Washim – 444 505 | Sanmati Engineering College
(Rs. 8.54 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 8.54 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17. |
| 23. | Rayat Shikshan Sanstha
51 B/51 C, Raviwar Peth, Satara-415 001 Maharashtra |
Construction of 40 school building at various places in Maharashtra, undertaking computer literacy programs and quality enhancement of Ashramshalas (tribal school)
(Rs. 99.25 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 99.25 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 24. | Institute for the Handicapped and Backward People 44,
Chanditala Branch Road, Behala Kolkata – 700 053 West Bengal |
‘Sustainable Education & Training for Rural Poorest Disabled Children, Women for Socio-Economic Development through civil societies & Local NGOs’
(Rs. 6.94 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 6.94 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 25. | Tata Sponge Iron Limited At/PO Joda, Dist – Keonjhar Odisha – 758038 | ‘Pragati’
(Rs. 6.00 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 6.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 26. | Srinivasa Educational Society,
11/303, Kolap Building, Opp. BhagatsinghBagh, Ichalkaranju, Tal: Hatkanangale Distt. Kolapur, Maharashtra |
Vocational Training for unemployed rural women, entrepreneurship training to school leavers
(Rs. 5.40 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 5.40 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 27. | Relief & Welfare Society for the Blind Plot No.15, Gate No. 5, Old Collector Compound, Malwani, Malad(W), Mumbai – 400 095. | Relief and Welfare for the Blind
(Rs. 2.84 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 2.84 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 28. | Professional Assistance for Development Action (PRADAN)
E-1A, Kailash colony, New Delhi – 110048 |
Developing Human Resources for change: Catalytic Leadership Programme
(Rs. 50 crore as Corpus Fund for Five Years) |
The Committee recommended approval for the project at the estimated cost of Rs. 30 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 29. | Heritage Culture Art and Education Development Society C/o Samarth Apartment, B-203, Satawali Road, AT. Post Lanja Town Ratnagiri, Maharashtra – 416701. | Construction of School Building
(Rs. 27.15 lakh) |
The Committee recommended approval for the project at the estimated cost of Rs. 27.15 lakh for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 30. | Pumpkin House for Children Trust
Plot No.4, Vidhyanagar Nagar Daund Road, Ahmednagar Maharashtra – 414005 |
‘Rehabilitation of Destitute and Economically weaker section children through providing education and shelter, free of cost’
(Rs. 6.80 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 6.80 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 31. | Mahatma Gandhi University of Medical Sciences and Technology 19-20,
RIICO Institutional Area, Sitapura, Tonk Road, Jaipur |
‘Mahatma Gandhi Oncology Centre’
(Rs. 46.50 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 46.50 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17. |
| 32. | Ridhi Foundation Trust 145/1129,
Kalapinagar, Last Bus Stand Asrva, Ahmadabad |
Mobile Hospital cum Lab
(Rs. 8.00 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 8.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 33. | Vaishali Education Trust
Murgesh Chambers Opp. Krishnanagar B.R.T.S. Bus Stop, Narodan Ahmadabad |
Expansion for providing education to orphan and BPL children, 100% free of cost
(Rs.8.00 crore) |
The Committee recommended approval for the project at the estimated cost of Rs.8.00 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 34. | Rahul Foundation
21 Princep Street, 1st Floor, Kolkata – 72 |
Multi-Specialty Hospital & Cancer Detection
(Rs. 1300.00 lakh) |
The Committee recommended approval for the project at the estimated cost of Rs. 1300.00 lakh for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
| 35. | National Agro Foundation Research and Development Center,
Anna University Taramani Campus, CSIR Road, Taramani Chennai – 600 113 |
Rural upliftment programs in India with special focus on Tamil Nadu and Andhra Pradesh
(Rs. 12.45 crore) |
The Committee recommended approval for the project at the estimated cost of Rs. 12.45 crore for three financial years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17 |
ii. This notification shall remain in force for a period of three years in relation to financial years 2014-15, 2015-16 and 2016-17 in respect of the projects or schemes mentioned at serial numbers 1 to 35 of the Table above.