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The Central Government notifies the approval of various social and economic welfare projects and schemes, and approves cost enhancements or extensions for existing projects, under Section 35AC of the Income Tax Act, 1961. The listed institutions carry out eligible projects and schemes for the financial year 2016-17 with specified maximum deductible costs. The exemption under section 35AC does not apply to funds received under Schedule VII of Section 135 of the Companies Act and Companies CSR Rules, 2014.
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MINISTRY OF FINANCE (Department Of Revenue) NOTIFICATION New Delhi, the 21st March, 2017
S.O. 906(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 specified in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction for the period of approval under the said Section 35 AC of the I.T. Act, 1961 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 | The Development for Women Programme Centre ThoubalWangmataba P.O. Thoubal District Thoubal Manipur795138 | Establishment of Home for Orphan and differently abled children, residential school, vocational training and health care centre and rehabilitation centre at Thoubal District, Manipur Rs. 7.47 crore | Approved the cost of Rs. 7.47 crore for financial year 2016-17 |
| 2 | Frank Moraes Foundation Flate No.3-E, Second Floor Settlpur Mansor, 2 Sivasamy street Mylapore, Chennai-600004 | Socio Economic development of Rural Area through skill up-gradation training & vocational education – Education Infrastructure development project. Rs. 5.00 Crore | Approved the cost of Rs. 5.00 Crore for financial year 2016-17 |
| 3 | Maharaja Agrasen Hospital Charitable Trust West Punjabi Bagh, Rohtak Road, New Delhi-110026 | Maharaja Agrasen University Rs. 30.00 Crore | Approved the cost of Rs. 30.00 Crore for financial year 2016-17 |
| 4 | Sevabharthi Kozhikode Madhavakripa, Chalapuram Kozhikode Kerala-673002 | Dhanwanthari Athura Seva Kendram (DASK) Rs. 3.37 Crore | Approved the cost of Rs. 3.37 Crore for financial year 2016-17 |
| 5 | Changing Lives Transforming India (CLTI), Millat Colony, Kanke, Ranchi-834006 | (1) Mushroom Production Training & Organic Kitchen Garden & Organic Roof Top Garden Training. (2) Plantation Rs. 17.87 lakh | Approved the cost of Rs. 17.87 lakh for financial year 2016-17 |
| 6 | Himmotthan Society 65, Phase II, Vasant Vihar Dehradun Uttarakhand -248006 | (1) The Central Himalayan Microfinance Education and Livestock initiative - Rs. 13.03 crore (2) Integrated village Development project - Rs.4.60 Crore (3) Water, Sanitation, Hyegine and Livelihoods(Wash plus) - Rs.3.28 crore [Project at Sl. No. (1) Rs. 13.03 crore (2) Rs.4.60 Crore (3) Rs.3.28 crore ] | Approved the cost of Rs.20.91 crore for financial year 2016-17 |
| 7 | Shree Amrutvahini Gramvikas Mandal Sai Ro –Bangalows, B-4, Anandnagar Sahyadri Chowk, Behind Wasan Automobiles, Navanagapur MIDC Ahmednagar -414111 | Rehabilitation of homeless & socio-economically poor people with mental illness roadside destitute. Rs. 5.02 Crore | Approved the cost of Rs. 5.02 Crore for financial year 2016-17 |
| 8 | Prabha Hira Pratishthan, Pandharpur 4588/1, Gatade Plot Old Karad Naka TAL: Pandharpur District Solapur Maharashtra- 413304 | Matruvan Project - Care, Support, Education and Training of HIV infected children from Western Maharashtra and Northern Karnataka Rs. 21.91 crore | Approved the cost of Rs. 21.91 crore for financial year 2016-17 |
| 9 | Lions Club of Poona Eye Foundation C/o Yogesh J Pardeshi B-4, Vishwesh Society Gujarat Colony Khothrud Pune-411038 | Eye Foundation Rs. 1.62 Crore | Approved the cost of Rs. 1.62 Crore for financial year 2016-17 |
| 10 | Buldana Urban Charitable Society Agramahesh Bhawan, Opp. B.D.C.C. Bank, Swa, Bhonde Sarkar Chowk, Buldana-443001 Maharashtra | Construction of School Building & Girls Hostel at Buldana District, Maharashtra Rs. 2729.36 lakh | Approved the cost of Rs. 2729.36 lakh for financial year 2016-17 |
| 11 | Ramakrishna Math and Ramakrishna Mission 31, Ramakrishan Math Road Mylapore, Chennai-600004 | Construction of additional school building to provide education to more number of girls students belonging to economically weaker sections of the society Rs. 15.00 Crore | Approved the cost of Rs. 15.00 Crore for financial year 2016-17 |
| 12 | Sri Ghatikachala Kshetra Bhaktajana Kainkarya Samajam (SGKBK Samajam) No.25, Sreeram Colony Abhiramanapuram, Chennai-600018 | Old Age Home & Swatch Bharat initiative Rs. 3.24 crore | Approved the cost of Rs. 3.24 crore for financial year 2016-17 |
| 13 | Community Outreach Programme Methodist Centre, 1st Floor 21 YMCA Road, Mumbai Central Mumbai-40008 | Women Empowerment Rs. 34.40 lakh | Approved the cost of Rs. 34.40 lakh for financial year 2016-17 |
| 14 | Janaseva Trust Chennenahalli, Tavarekere Hubli Bangalore-562130 | Janaseva Trust Rs. 19.00 Crore | Approved the cost of Rs. 19.00 Crore for financial year 2016-17 |
| 15 | Piramal Swasthya Management and Research Institute 3rd Floor, G.K. Classics 8-3-990, Plot No.120, Srinagar Colony Hyderabad-500073 | (1) Hublic Call Centre, Karnataka (2) Raipur Call Centre, Chattisgarh (3) Ranchi Call Centre, Jharkhand (4) GOAp-275 Vans, Andhra Pradesh (5) Himachal Pradesh – Telemedicine Services (6) Himachal Call Centres/MCTS – HP health Information Helpline (7) Assam MCTS (Mother & Child Tracking System) (8) Jharkhand – Ranchi TMC (9) Arunachal Pradesh – MCTS (10) Plan India – AIDS Control – Rajasthan (11) Wish Foundation – Rasjasthan PHCs Rs. 49.50 crore | Approved the cost of Rs. 49.50 crore for financial year 2016-17 |
| 16 | Lokseva Welfare Trust , C-66-302, Sector 5, Shanti Nagar Mira Road(East) Thane -400603 Maharashtra | Vocational Training for unemployed Rural Women, Entrepreneurship training to school leavers Rs. 2.82 Crore | Approved the cost of Rs. 2.82 Crore for financial year 2016-17 |
| 17 | Vidyamandir Trust Teleybaugh, Near Mira Gate Palanpur-385001 District Bansakantha, North Gujarat | Construction of New School Building/Expansion Rs. 17.10 Crore | Approved the cost of Rs. 17.10 Crore for financial year 2016-17 |
| 18 | Iskcon Food Relief Foundation 19, Jaywant Industrial Estate 63, Tardeo Road, Tardeo, Mumbai-400034 | Midday meal project of Kolkatta Rs. 1601.96 lakh | Approved the cost of Rs. 1601.96 lakh for financial year 2016-17 |
| 19 | TOUCH (Turning Opportunities for Upliftment and Child Help) c/o Anandrao pawar High Schol Ground Floor, L.T. Road, Vazira Naka Borivali West, Mumbai-400091 | Bridge School and Balgram Project Rs. 2.60 Crore | Approved the cost of Rs. 2.60 Crore for financial year 2016-17 |
| 20 | Sports Coaching Foundation Opp. Cha-cha Nehru Park Masab Tank, Hyderabad-28 Telengana | Build India Through Sports (BITS) project Rs. 3.75 Crore | Approved the cost of Rs. 3.75 Crore for financial year 2016-17 subject to the condition that contributions made out of CSR Funds will not qualify for exemption u/s 35AC of the I.T. Act 1961 |
| 21 | Akhil Bhartiya Shree Swami Samarth Gurupeeth Trimbkeshwar, Dist- Nashik - 422 212, Maharashtra. | Gurumauli Charitable Hospital Project: development of integrated socio – economical health, education and essential facilities for community Rs. 3.18 Crore | Approved the cost of Rs. 3.18 Crore for financial year 2016-17 |
| 22 | The Cachar Cancer Hospital Society Meherpur, Silchar-788015 Cachar, Assam | Establishment of Corpus to support cancer treatment of poor patients from rural areas of North East India and its adjoining states Rs. 20.00 Crore (Corpus Fund) | Approved the cost of Rs. 20.00 Crore (Corpus Fund) for financial year 2016-17 |
| 23 | Siliguri Bodhi Bharati Vocational Institute (Art & Craft) J.C. Bose Road Bye Lane Pratikha Apartment 2nd Floor, Holding No.456/1/16, Ward No.17, College Para Siliguri-734001, District Darjeeling West Bengal | Creation of Employment opportunities for women and Girls’s through Vocational Courses Below Poverty Line (BPL) Rs. 1.05 Crore | Approved the cost of Rs. 1.05 Crore for financial year 2016-17 |
| 24 | Moyarbandh Gram Bikash Kendra Mukti sinha Road School Danga P.O. & District Bankura West Bengal- 722101 | Cataract Eye Operation Camp for Low Income Group people of tribal, scheduled caste and minority communities Rs. 43.16 Lakh | Approved the cost of Rs. 43.16 Lakh for financial year 2016-17 subject to the condition that contributions made out of CSR Funds will not qualify for exemption u/s 35AC of the I.T. Act 1961 |
| 25 | Vishwa Jan Jagriti Mission Utsav Shanti Dham 19, Raj Vihar II Chakrata Road Dehradun-248001 Uttarakhand | Setting up Centre of Excellence for Vocational Training & Skill Development initiatives in the state of Uttarakhand Rs. 208.40 Lakh | Approved the cost of Rs. 208.40 Lakh for financial year 2016-17 |
| 26 | Swarna Bharat Trust Ventakachalam Mandalam Sri Pottisriramulu Nellore District Andhra Pradesh-524320 | Skill Development Training, Vocational Training Centre, Pharma Training Centre and Computer training Centre Rs. 19.34 Crore | Approved the cost of Rs. 19.34 Crore for financial year 2016-17 |
| 27 | Infant India Near Bindusara Dam, NH-211, At Post-Pali, Dist-Beed, Pin-431 122 (Maharashtra) | “Anandvan” HIV/AIDS infected orphans rehabilitation project Rs.5.93 crore | Approved the cost of Rs.5.93 crore for financial year 2016-17 |
| 28 | Veerayatan, At & Post Rajgir, District Nalanda, Bihar- 803 116 | Free of cost treatment and eye and dental surgery to 50 % of public in general or individuals belonging to weaker sections of the society Rs. 12.00 Crore | Approved the cost of Rs. 12.00 Crore for financial year 2016-17 |
| 29 | Bhartiya Manav Vikas Trust’s Special School & work shop for mentally challenged Children Plot No.137, Sector 15, Near Shabari Hotel New Panvel (E), Taluka Panvel District Rajgad-410206 , Maharashtra | Construction of building and development of centre for Mentally retarded children Rs. 3.36 Crore | Approved the cost of Rs. 3.36 Crore for financial year 2016-17 |
| 30 | Aai Janhit Bahu-uddeshiya Sevabhavi Sanstha AT Balgram, Govindwadi Post Georai TQ Gevrai, District Beed Maharashtra-431127 | Sahara Anathala Parivar’s “Balgram -”Sculptor of life Rs. 2.72 Crore | Approved the cost of Rs. 2.72 Crore for financial year 2016-17 |
| 31 | Vivekananda Kendra Vidyalayas Arunachal Pradesh Trust “Breezy Meadows” Post Box 104 Riverside, Dibrugarh-786001 Assam | Creation of infrastructure & maintenance fund for Vivekanand Kendra College of Teacher Education Nirjuli (Arunachal Pradesh) Rs. 1643.43 Lakh (including Rs. 1000.00 lakh as Corpus Fund) | Approved the cost of Rs. 1643.43 Lakh (including Rs. 1000.00 lakh as Corpus Fund) for financial year 2016-17 |
| 32 | Kalptaru Foundation Sh.P-10, Near P.F. Office M.I.D.C. Satpur, Nashik-422005 | Kalptaru Blind Control Hospital Rs. 8.50 crore | Approved the cost of Rs. 8.50 crore for financial year 2016-17 |
| 33 | Manav Seva Samiti Saheria Dharamshala, Government General Hospital, Udaipur Rajasthan 313802 | Free meals and medicines to the poor Rs. 20.00 Lakh | Approved the cost of Rs. 20.00 Lakh for financial year 2016-17 |
| 34 | Tata Steel Foundation 6th Floor, One forbes No.1, Dr. V.B. Gandhi Marg Fort, Mumbai-400001 | Construction of 6 Model schools in Non-educated backward blocks in the state of Odisha Rs. 21.85 Crore | Approved the cost of Rs. 21.85 Crore for financial year 2016-17 |
| 35 | Sanjivani Bharti Education Social and Gram Vikas Pratishthan Sonewadi (P.L.) Post. Mehekari Tal & District Ahmednagar Maharashtra 414002 | Sanjeevani Bharti Niradhar Nirashit Balakashram for orphan, needy and handicapped children Rs. 1005.70 Lakh | Approved the cost of Rs. 1005.70 Lakh for financial year 2016-17 |
| 36 | Surat Manav Seva Sangh, Chhanyado, New Civil Hospital Campus, Majura Gate, Surat- 395001, Gujarat | Jivan Jyot Diagnostic & Health Centre Rs.11.50 Crore | Approved the cost of Rs.11.50 Crore for financial year 2016-17 |
| 37 | End Poverty M-48, FF South City 1 Gurgaon, Haryana-122002 | Sustainable Livelihood Creation in Alwar District, Rajasthan Rs. 10.50 Crore | Approved the cost of Rs. 10.50 Crore for financial year 2016-17 |
| 38 | Association for Social Work and Social Research in Orissa (ASWASRO) AT –Seva Vihar, P.O. Butupalli Via/PS – Boudh Odisha-762014 | Establishment of Digitalized Vocational Skill Development Training Institute for the BPL and EWS Rs. 4.57 Crore | Approved the cost of Rs. 4.57 Crore for financial year 2016-17 |
| 39 | SRF Foundation D-3 Street, Vasant Vihar New Delhi-110057 | 1. Udaan – Residential learning facility for Girls - Rs. 82.50 Lakh 2. Drinking water & Toilet facilities in school - Rs. 15.00 Crore 3. Rural Sports Promotion -Rs. 3.00 Crore 4. Vocational Training - Rs. 5.50 Crore 5. Natural Resources Management -Rs. 25.00 Crore | Approved the cost of Rs. 49.32 crore (Project at Sl. No. (1) Rs. 82.50 Lakh (2) Rs. 15.00 Crore (3) Rs. 3.00 Crore (4) Rs. 5.50 Crore (5) Rs. 25.00 Crore) for financial year 2016-17 |
