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The Central Government notifies twenty-eight institutions and approves their eligible projects or schemes for Section 35AC deductions under the Income Tax Act, 1961. The approval applies for three financial years starting from 2015-16 to 2017-18. The notification specifies the maximum amount of cost allowed as a deduction for each project or scheme listed in the table. The institutions carry out social and economic welfare projects across multiple states.
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MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th June, 2015
S. O. 1632 (E).— 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 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. | Pengal Samooga Nala Trust | ||
| No. 4 Trust colony, Poonamalle Thiruvallur High Road, Aranvoyal, Chennai – 602025 Tamilnadu. | Poovanam Children Home & Rehabilitation Project. | ||
| Rs. 1.25 crore. | The Committee recommended approval for the project at the estimated cost of Rs. 1.25 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | ||
| 2. | Shubham, | ||
| Agarwal Bhawan, First Floor, Jawahar Lal Road, Muzaffarpur, Bihar-842001. | ‘Furnishing a building and accessible landscape development for the use of children with disabilities. | Rs. 1.60 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 1.60 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 3 | Samvad | ||
| 301-A, Urmila Enclave, Peace Road, Lalpur, Ranchi-834001 Jharkhand. | Promoting Climate Resilient Livelihood In 23 Villages In Deoghar District, Jharkhand State, India | Rs. 7.33 Crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 7.33 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 4. | Jeevan Suraksha Charitable Society, | ||
| Plot No.15, Bharat Nagar, Puranik Layout, Amravati Road, Nagpur – 440033 (Maharashtra). | Jeevan Suraksha Project | ||
| 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, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | ||
| 5. | Sivanandaa Centenary Boys High School At Chdananda Vihar, Khandagiri, Bhubaneshwar-751030 Distt.Khordha (Odisha). | Swami Sivananda Vidyadan Project | Rs. 692.06 Lakhs. |
| The Committee recommended approval for the project at the estimated cost of Rs. 692.06 Lakhs for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 6 | Jeevan Jyoti Sansthan | ||
| G.T. Road, Tehsil Kol, Aligarh-202001. | General Hospital & Cancer Detection Treatment Centre, Khair Road, Lodha, District Aligarh. | Rs. 1892.31 Lakh. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 1892.31 lakh for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 7 | Modern Educational Social & Cultural Organization (Mesco) | ||
| Natalwal Building, 110, V.S. Road, Mahim, Mumbai-400016. | Educational Scholarships. | Rs.1.44 Crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 1.44 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 8 | Shri Radha Damodar Sewa Ashram | ||
| Near Luteriya Hanuman, Radhakund, Jawati Parikarma Marg, Goverdhan, Mathura, Uttar Pradesh-281502. | Shri Radha Damodar Charitabale School, Goverdhan. | Rs. 3.31 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. Rs.3.31 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 9. | R. R. Education Society, | ||
| Plot Not.78, Ghatage Layout (Kanta Colony), near Railway Gate, Afzalpur Road, Kalaburagi District-585103, Karnataka State. | Expansion of Primary, Junior High School (Provided free quality education to weaker section). | Rs. 549.00 Lakh. | |
| The Committee recommended approval for the project at the estimated cost of. Rs.549.00 Lakh for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 10 | Jeevan Jyoti Sewa Sansthan (JJSS) | ||
| In front of Kapil Hospital, Neem Ka Thana, Sikar-332713 (Rajasthan). | Programme for Development of Higher Education for poor students in Sikar & Neighboring region. | Rs. 33 lakhs. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 33 lakhs crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 11 | Majestic Voluntary Organization | ||
| Narwana, Govt. Boys High School, Srinagar, Kashmir. | Women And Youth Skill Development And Empowerment Training Programme. | Rs. 1353 lakh. | |
| The Committee recommended approval for the project at the estimated cost of Rs.1353 lakh for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 12 | Mesco Education Society | ||
| Natalwals Building, 110, V.S. Road, Mahim, Mumbai-400016 Maharashtra. | Purchasing premises for our Vocational Training Centre and conducting/sustaining this activity. | Rs. 2.97 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 2.97 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 13 | Shri Dabadasaheb Gawai Charitable Trust, Shyam Nagar | ||
| Amravati-444605 Maharashtra. | Technical, Vocation & Medical Eucation, Hospital Facilities In Deprived Region In Vadarbha. | Rs. 62.30 Crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs.62.30 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 14 | Aurnodaya Shikshan Samiti Dongargaon | ||
| Hariom Nagar, Ward No.8, Dongargaon, Distt- Ranjandgaon, Chattisgarh-491661. | Health, Education & Literacy Awareness Programme. | Rs. 7.00 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs.7.00 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 15 | Maharishi Arvind Foundation | ||
| 122, Madhani Estate, Senapati Bapat Marg | |||
| Dadar (west) Mumbai-400028. | PDL – Academy Of Self Development. | Rs. 4.33 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs.4.33 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 16 | Sri Kanchi Kamakoti Medical Trust | ||
| 16-Sankara Eye Hospital Street, Sivanandapuram, Sathy Road, Coimbatore-641035. | Vision 2020. | Rs. 141.58 Crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs.141.58 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 17 | Maratha Vidya Prasarak Samaj | ||
| Shivaji Nagar, Gangapur Road, Nashik-422002 Maharashtra. | Construction Of Non-Granted Schools And Colleges, Sustaninability Of The Teaching Staff For Expansion Of Competent & Quality Platform For Education Innashik District of Maharashtra. | Rs. 12.06 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 12.06 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 18 | Dharithree Trust (R) | ||
| 3, 14th Main, Between 16th And 17th Cross, Malleswaram, Bangalore-560055. | DHRITHREE TRUST. | Rs. 18.99 crore(Rs. 11.09 crore for capital expenditure plus Rs. 7.90 crore running and maintenance). | |
| The Committee recommended approval for the project at the estimated cost of Rs.18.99 crore (Rs. 11.09 crore for capital expenditure plus Rs. 7.90 crore running and maintenance) for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 19 | Manav Sevak Educatinal And Medical Research Foundation (Msemrf) | ||
| 8/14, Ahmad Sailor Building, Sadanand Jadhav Marg, Naigaum Dadar Mumbai-400014 (Maharashtra). | (1) Women Empowerment through skill development and capacity building (WESDCB) | ||
| (2) Youth Skill Development for better employment opportunity(YSDBEO) | |||
| (3) Child Development Program (Balangan). Rs. 4.94 crore. | The Committee recommended approval for the project at the estimated cost of Rs.4.94 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | ||
| 20 | Central Hindu Military Education Society | ||
| Bonsala Bhavan, Rambhoomi, Dr. Moonje Marg, Nasik – 422005. | Bhonsla Military School Girls & Nursing College for Girls. | Rs. 27.47 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs.27.47 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 21 | Kids Club Foundation Sansthan | ||
| Sumer Nagar Vistar, Opp. Dhanwantari Hospital, New Sanganer Road, Masarovar, District Jaipur, Rajasthan-302020. | Upgrade and Expansion of Kids Club School for Weaker Section. | Rs. 576.66 lakh. | |
| The Committee recommended approval for the project at the estimated cost of Rs.576.66 lakh for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 22 | Jan Sahas Social Development Society | ||
| 14, Milli Road, Post : Balghar, Dewas - 455001 (M.P.). | Providing comprehensive health, sanitation education and skill development training programs to rural and urban slum dwellers. | Rs. 12.25 Crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 12.25 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 23 | Apang Manav Mandal | ||
| Dr. Vikaram Sarabhai Sarabhai Road, B/H Atira Ambawadi, Ahmedabad-380015. | (1) Upgradation, Improvement Of Quality Education, Renovation & Maintenance Of Existing Primary School, Secondary School & Higher Secondary School For Physically Challenged Students. | ||
| (2) Extension & Maintenance Of Higher Secondary School –Std. Xi & Xii For Physically Handicapped Students | |||
| (3) Construction Of Community Hall/ Auditorium & Its Maintenance | |||
| (4) Research Work On Physically Challenged Children Admitted In Our Institution. Free Diagnostic Camps, Treatment And Distribution Of Artificial Limbs, Calipers And Disability Aids, Equipments For Physiotherapy Centre Pediatric Physiotherapy Centre Audio & Speech Language Pathology Centre And It’s Maintenance. | |||
| (5) Extension and Maintenance Of Day Care Centre For Physically Handicapped Including Mental Disability. | |||
| (6) Creation Of Employment Opportunities Through Vocational Training For Physically Handicapped. | Rs. 230.00 lakh. | ||
| The Committee recommended approval for the project at the estimated cost of Rs.230.00 lakh for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 24 | Swami Vivekannda Social Service Centre | ||
| New 32, First Floor, Dr, Besant Road, Vivekananda Iiiam Triplicane, Chennai-60005. | Low Cost Dialysis Centre at Cuddalore. | Rs. 140 lakhs. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 140 lakh for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 25 | Hamdulay Heart Foundation | ||
| Kedy Shopping Centre, Shop No.9/10, Opposite Hotel Sagar, 233/234,Bellasis Road, Nagada Junction, Mumbai-400008. | Expansion of the present activities. | Rs. 25.34 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs.25.34 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 26 | Bai Jerbai Wadia Hospital for Children Achary Donde Marg, Parel-400012 District Mumbai, Maharashtra. | Medical Diagnostic Centre and Mobil Medical Unit. | Rs.1947.76 lakh |
| The Committee recommended approval for the project at the estimated cost of Rs.1947.76 lakh for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 27 | Life Improvement Members Association (LIMA) | ||
| At-Ashish Bhawan, PO/Dist-Nabarangpur, Odidha-764059. | Establishment of Home for differently able children, residential school, vocational training and health care-rehabilitation centre in Nabarnagpur District of Odisha. | Rs.17 Crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 17 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. | |||
| 28 | Guria Swayam Sevi Sansthan | ||
| S-/395, Khajuri Colony, Varanasi, Uttar Pradesh. | Ending Human Trafficking through prevention, protection and prosecution. | Rs. 4.77 crore. | |
| The Committee recommended approval for the project at the estimated cost of Rs. 4.77 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18. |
