NOTIFICATION NO. SO 160(E) [NO.1/2017 (F.NO.V.27015/6/2016-SO (NAT.COM)], DATED 17-1-2017

SECTION 35AC OF THE INCOME-TAX ACT, 1961 – ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON – NOTIFIED ELIGIBLE PROJECTS OR SCHEMES

NOTIFICATION NO. SO 160(E) [NO.1/2017 (F.NO.V.27015/6/2016-SO (NAT.COM)]DATED 17-1-2017

In exercise of the powers conferred by sub-section (I) 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 35AC for the period of approval, namely:—

TABLE

Sl. No. Name of the Institution/Organization 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 Late Janabai Bhutange Shikshan Sanstha, chicholi, Tah.Tusar, Distt. Bhandra Maharashtra – 441912 Late Janabai Bhutange Shikshan Sanstha, Chicholi, Rs. 415.00 lakh (Rs.190.10 lakh as Recurring and Rs. 225.00 lakh Corpus donations) Approved the cost of Rs. 415.00 lakh (Rs.190.10 lakh as Recurring and Rs. 225.00 lakh Corpus donations) for financial year 2016-17
2 Lopaamudra Charitable Trust Dhoni Road, Olavakode, P.O. Palakkad-678002

Kerala

Padamguruji Mobile Hospitality Unit

Rs. 4.50 crore

Approved the cost of Rs. 4.50 crore for financial year 2016-17.
3 Girijana Vikas Swtchanda Seva Sanstha G.K. Veedhi-531133, Visakhapatnam District Andhra Pradesh Development of Mango & Fauna orchards by tribal communities for sustainable livelihoods

Rs. 4.19 Crore

Approved the cost of Rs. 4.19 Crore for financial year 2016-17
4 Sahyog Sevabhavi Sanstha Vishnupuri, Nanded

At Post Vishnupuri,

Tq & District Nanded

Maharashtra-431606

(i) For construction of School & Hostel building of Existing primary school and

(ii) Treatment of Malanutrited child in rural area Rs. 12.00 crore

Approved the cost of Rs. 12.00 crore for financial year 2016-17
5 Khidmat Charitable Trust

344/346, A K Chambers,

Office No 102, 1st Floor Vadgadi,

Opp State of India, Samuel Street,

Mumbai – 400003

Maintenance of Present Activities (Medical Relief) Rs. 15.00 crore. Approved the cost of Rs. 15.00 crore for financial year 2016-17
6 Delhi ENT Hospital and Research Centre

127, Navjivan Vihar,

New Delhi-110017

Rehabilitation Centre for revention of hearing impairment and reduction of noise trauma

Rs. 5.00 Crore

Approved the cost of Rs. 5.00 crore for financial year 2016-17
7 Jan Swasthya Sahyog

Village & Post Office Ganiyari, Bilaspur

Chhattisgarh-495112

”””

Running low cost health center catering to rural & tribal population in the tribal belt of Bilaspur District, Chhattisgarh alongwith creating and educating a local health workers force and improving the tribal/rural child health scenario in the area

Rs. 44.25 Crore

Approved the cost of Rs. 44.25 crore for financial year 2016-17.
8 Asian Society of Continuing Medical Education

Sharika Mansion No. 2,

Lake Area First Street Nungambakkam

Chennai-600034, T. N.

Asian Society of Continuing Medical Education (Dialysis Project)

Rs. 2244.40 lakh

Approved the cost of Rs. 2244.40 lakh for financial year 2016-17
9 Shri Ramkrishna Adhyatmik Kala, Krida

Shaikshnik Samajik Pratishthan

AT Post Alandi Devachi Dehu Alandi Road

Tel Khedi- District Pune Maharashtra

Establishment of Hostel Building, Vocational Training Centre for poor and weaker section from rural and adivasi areas of Pune District, Maharashtra

Rs. 3.03 Crore

Approved the cost of Rs. 3.03 crore for financial year 2016-17.
10 Native Medicare Charitable

Trust 5/39, Kalappanaickenpalayam

Somayampalayam Post

Coimbatore-641108

A Dream Home for the deprived for dignified living at Kamadai & Annur Block, of Coimbatore District, Tamil Nadu

Rs. 5.00 Crore

Approved the cost of Rs. 5.00 crore for financial year 2016-17
11 Integrated Development Society (IDS)

AT/PO – Dasamantapur

District Koraput

Odisha-764028

Sustainable Quality Education for 200 Tribal Orphan Children with residential facilities along with production centre

Rs. 5.32 Crore

Approved the cost of Rs. 5.32 crore for financial year 2016-17
12 Bala Mandir Kamaraj Trust

No 8, G.N. Shetty Road

T. Nagar, Chennai-600017

Corpus fund for supporting education (Schools and vocational training) at Chennai, Tamil Nadu

Rs. 6.00 Crore

Approved the cost of Rs. 6.00 crore for financial year 2016-17
13 Shri Ram Sanskritik Shodh Sansthan Nyas

B-945, MIG Flats,

CHITRAKUT, East of Loni,

Delhi-110093

Punya Bhumi Bharat

Rs. 519.00 Crore

Approved the cost of Rs. 519.00 crore for financial year 2016-17
14 Spastics Society of Karnataka

(Centre for Developmental Disabilities)

31-5th Cross, Off Vth Main

Indira Nagar, I Stage,

Bangalore-560038 Karnataka

Special School, vocational training centre and Early Child Education and Intervention for Children with Neuro Muscular & Developmental Disabilities

Rs. 5.00 Crore

Approved the cost of Rs. 5.00 Crore for financial year 2016-17.
15 Mallick Kati Sundarban Shishu Kalyan Samity

Mallick Kati, P.S. Jibantala

District South 24 Parganus

West Bengal-743502

Sushiksa – Empowering Education of Sundarban, West Bengal

Rs. 4.46 crore

Approved the cost of Rs. 4.46 crore for financial year 2016-17
16 Rabia Abdul Kader Millwalla Trust

83/3, Jail Road(South)

Mumbai-400009

Maintaining present activities and raising corpus for future Income Rs. 20.00 crore (including Rs. 10.00 crore as Corpus fund) Approved the cost of Rs. 20.00 crore (including Rs. 10.00 crore as Corpus fund) for financial year 2016-17.
17 Youth 4 jobs Foundation

H.No.21-7-587, Near High Court

Khokarwadi, Hyderabad

Telangana-500002

Project Parivartan – From Disability to Ability

Rs. 19.19 Crore

Approved the cost of Rs. 19.19 Crore for financial year 2 016-17.
18 Kalike

#317/85, 1st Floor,

18th Cross, Near Udaya School

M.C. Layout, Vijayanagar

Bangalore-560040

(1) Strengthening Early Childhood Development estimated cost Rs. 9.08 Crore
(2) Enhancing the Quality of Education in Primary Schools estimated cost Rs. 12.42 Crore
(3) Enhancing Proficiency in English language in Primary & Upper Primary Schools estimated cost Rs. 2.65 Crore
(4) Promoting reading through 100 school Libraries estimated cost Rs. 1.33 Crore
(5) ICT Intervention in High Schools estimated cost Rs. 2.65 Crore
(6) Water and Sanitation estimated cost Rs. 6.65 Crore
(7) Addressing Health and Livelihoods of communities in Yadgir District, Karnataka estimated cost Rs. 7.70 Crore

Total Rs. 42.33 Crore

Approved the cost of Rs. 42.33 crore for financial year 2016-17 as per break up of estimated cost indicated in column 3.
19 Elite Trust

#23-A, Mettu Koluthur,

Koluthur Post

Kancheepuram District

Tamil Nadu-603310

To provide education to orphan children & to establish old age home

Rs. 5.01 crore

Approved the cost of Rs. 5.01 crore for financial year 2016-17.
20 Deepam Foundation No.1, Bharath Complex

Mangalam Raod,

Andipalayam(P.O.)

Tirupur-641687

Construction of Bridge across Noyyal River, Rayapuram Village, Tirupur, Tamil Nadu

Rs. 4.25 crore

Approved the cost of Rs. 4.25 crore for financial year 2016-17
21 Helping Hearts Trust

62, Nethaji Street, Marappalam

Erode-638001

Tamil Nadu

Enhancement of present Ashram School activities for the street Children, run away children, abandoned children, orphan children and HIV Aids Children

Rs. 2.99 crore

Approved the cost of Rs. 2.99 crore for financial year 2016-17.
22 Sphoorti Foundation

484, EC Nagar, HCL Post

Hyderabad-500051

To provide free education and hostel facility for upcoming 200 children especially for girls

Rs. 3.01 crore

Approved the cost of Rs. 3.01 crore for financial year 2016-17.
23 Selvamoni Memorail Trust

Door No. 7/52, Chentharavilai

Attor Post

Kanya Kumari District-629191

Tamil Nadu

Upgradation of present vocational training centers & establishment of new centers with new courses especially for SC/ST/OBC/BPL category women

Rs. 1.05 crore

Approved the cost of Rs. 1.05 crore for financial year 2016-17.
24 Swami Dayananda Saraswati Sukhanand

Career Public School

Educational Society

Chadreswar Nagar

Behind Andhra Ashram Rishikesh,

Dehradun-249201

Uttarakhand

Free Student Care & Education

Rs. 113.49 lakh

Approved the cost of Rs. 113.49 lakh for financial year 2016-17.
25 Shri Kutchi Visha Oswal Jain

Manav Seva Kendra

Opposite Manav Kalyan Kendra Chowk

Corner of Swamy Vivekanand, L.T. Road, Dahisar(E) Mumbai-400068

Continuation and extension of present activities (Hospitals)

Rs. 12.95 crore

Approved the cost of Rs. 12.95 crore for financial year 2016-17.
26 Seva Bharti

13, Bhai Veer Singh Marg,

Gole Market,

New Delhi-110001.

(i) Seva Bharti Balwadi estimated cost Rs. 5.25 Crore
(ii) Seva Dham Vidya Mandir estimated cost Rs. 1.22 Crore
(iii) Seva Bharti Street Children Project estimated cost Rs. 8.45 Lakh
(iv) Seva Bharti Matrichhya Project estimated cost Rs. 31.50 lakh
(v) Seva Bharti Health Centres estimated cost Rs. 22.54 lakh

Total Rs. 7.10 crore

Approved the cost of Rs. 7.10 crore for financial year 2016-17 as per break up of estimated cost indicated in column 3.
28 Janaseva Foundation,

Indulal Complex,

Above Rupee Co-op Bank

, Navi Peth, L.B.S Road,

Pune- 411030

Care and Education of Street and Destitute Children

Rs. 45.00 lakh

Approved the cost of Rs. 45.00 lakh for financial year 2016-17.
29 Terrain Foundation of Retail (TRRAIN)

c/o IL&FS Trust Company Limited,

Al-Latheef, 1st Floor #

2 Union Street, Off Infantry Road,

Bangalore-560001 Karnataka

Pankh – Wings of Destiny

Rs. 32.45 lakhs

Approved the cost of Rs. 32.45 lakhs for financial year 2016-17.

II. This notification shall remain in force for the period of and in relation to financial year in respect of the projects or schemes mentioned above against the respective institutions/projects.

III. The exemption u/s 35AC will not apply to the funds received under schedule VII of the Section 135 of the Companies Act and Companies (CSR) Rules, 2014.