NOTIFICATION NO. S.O. 1273(E) [NO. 365/2002/F. NO. NC-113/2002)], DATED 9-12-2015

SECTION 35AC, READ WITH EXPLANATION (B) THERETO, OF THE INCOME-TAX ACT, 1961 – ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON – NOTIFIED ELIGIBLE PROJECTS OR SCHEMES

NOTIFICATION NO. S.O. 1273(E) [NO. 365/2002/F. NO. NC-113/2002)]DATED 9-12-2015

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 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 to be allowed as deduction under section 35AC
(1) (2) (3) (4)
1. Bongaigaon Refinery and Petro-chemicals Limited, P.O. Dhaligaon, Distrist Bongaigaon, Assam-783 385 Welfare schemes Rs. 85 lakhs for assessment year 2003-2004, i.e., for one year only.
2. Puj Shri Nemichand Kesharch-and Manot Charitable Trust, “Hirkesh”, Behind District Co-operative Bank Ltd., Station Road, Ahmedanagar Construction of building, free medical facilities, rehabilitation of leprosy cured people and grant of freeship to economically weaker sections Rs. 39.60 lakhs for assessment years 2003-2004, 2004-2005 and 2005-2006, i.e., for three years only.
3. Shree Gopinathjidev Kelvani Trust Gadhada Shree Swaminarayan Gurukul, Near Railway Station, Ahmedabad Road, Sihor-364 240 Running of an educational project at Sihor. Rs. 170 lakhs (corpus fund) for the assessment years 2003-2004, 2004-2005 and 2005-2006, i.e., for three years only.
4. Ashurali Vivekananda Smriti Sangha, Village Ashurali, P.O. Sadhurhat, District 24 Parganas (South), West Bengal Construction of maternity ward, latrines, training for Traditional Birth Attendants (TBA), health workers, purchase of maternity ward equipments/TBA kits, ambulance van etc., organise awareness camps/health melas and running of community based health services for 20 villages, Diamond Harbour, II Block, 24-Parganas (South) West Bengal Rs. 20 lakhs for the assessment years 2003-2004 and 2004-2005, i.e., for two years only.
5. Ashurali Vivekananda Smriti Sangha, Vilalge Ashurali, P.O. Sadhurhat, District 24 Parganas (South), West Bengal Economic rejuvenation of small marginal farmers through Capacity Building Programme (construction of godown and officer room, purchase of equipments, motorcycle, projector, slides, tape recorder, agro inputs and running expenses), Diamond Harbour, II Block, 24-Parganas (South), West Bengal Rs. 6 lakhs for the assessment years 2003-2004 and 2004-2005, i.e., for two years only.
6. Ashurali Vivekananda Smriti Sangha, Village Ashurali, P.O. Sadhurhat, District 24 Parganas (South), West Bengal Purchase of tape recorders, cassettes, instructional aids, paddy, chicks, two rickshaw vans, teaching aid, fuel, feed and vaccines etc., and running of self-sustainable inter supportive women and child development programme in two villages, Diamond Harbour, II Block, 24-Parganas (South), West Bengal Rs. 2.98 lakhs (corpus fund) for the assessment years 2003-2004 and 2004-2005, i.e., for two years only.
7. Dau Dayal Mahila Mhavidyalaya Society, Regd. Office : Bye Pass Road, Firozabad (U. P.) Purchase of land, constraction of building, hostel for women at Dau Dayal Mahila Mahavidyalaya (PG) College, Firozabad Rs. 226.75 lakhs for the assessment years 2003-2004, 2004-2005 and 2005-2006, i.e., for three years only.
8. Sri Vadilal S. Gandhi Charitable Trust, Antisar Darwaja, Kapadvanj-387-620, District Kheda, Gujarat Rehabilitation of the disabled Rs. 269.42 lakhs plus a corpus fund of Rs. 100 lakhs for the assessment years 2003-2004, 2004-2005 and 2005-2006, i.e., for three years only.
9. Shri Shah Khimchand Laxmichand Institute for Deaf and Dumb School Trust, 51, Vidyanagar, Bhavnagar-364 001 Construction of auditorium and running of deaf and dumb school, Bhavnagar Rs. 731.00 lakhs including a corpus fund of Rs. 700 lakhs for the assessment years 2003-2004, 2004-2005 and 2005-2006, i.e., for three years only,
10. The Guild of Service—MCJ Special High School for the Hearing Impaired Off. 28 and 29, Casa Major Road, Egmore, Chennai-600 001 Construction of building, purchase of furniture, computer, equipments and school vans—MCJ Special High School for the Hearing Impaired, Annanagar West, Chennai-600 101. Rs. 37.42 lakhs for the assessment years 2003-2004, 2004-2005 and 2005-2006, i.e., for three years only.
11. Shraddha Rehabilitation Foundation, Garnet, Behind Shanti Ashram, Borivli (West), Mumbai-400 003 Shraddha Rehabilitation Foundation — Centre for mentally ill destitute Garnet, Behind Shanti Ashram, Borivli (West), Mumbai-400 003 Rs. 43.30 lakhs for the assessment years 2003-2004, 2004-2005 and 2005-2006, i.e., for three years only.

2. This notification shall remain in force for a period of one year in relation to the assessment years 2003-2004 in respect of project or scheme mentioned at serial number 1 and for a period of two years in relation to the assessment years 2003-2004 and 2004-2005 in respect of projects or schemes mentioned at serial numbers 4, 5, 6 and for a period of three years in relation to the assessment years 2003-2004, 2004-2005 and 2005-2006 in respect of projects or schemes mentioned at serial numbers 2, 3, 7, 8, 9, 10 and 11 of the said Table.