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

NOTIFICATION NO. SO 3285(E) [NO.65/2016 (F.NO.V.27015/5/2016-SO (NAT.COM)], DATED 24-10-2016
{SEE ALSO NOTIFICATION NO. SO 932(E) [NO.6/2017 (F.NO.27015/5/2016-SO (NAT.COM)], DATED 22-3-2017 FOR FURTHER CORRECTION}

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/ OrganizationProject or scheme and estimated cost thereofMaximum amount of cost to be allowed as deduction under section 35AC and period of approval
(1)(2)(3)(4)
1

Shri Harihar Maharaj Kamdhenu

Gausevashram Dharmik Trust

Mahruti Dham, SGVP Circle,

Sarkhej-Gandhinagar Road,

Ahmedabad - 382421.

Shri Hari Har Charitable Hospital Rs. 7000.00 lakhApproved the cost of Rs. 7000.00 lakh for financial year 2016-17
2

Greater Lions Seva Nidhi 2nd Mile,

Sevoke Road, Behind Vishal

Cinema, Siliguri - 734001

West Bengal

Greater Lions Lala Vidhya Sagar Oswal Chairtable Eye Hospital & Training Institute Rs. 1100.00 lakhApproved the cost of Rs. 1100.00 lakh for financial year 2016-17
3

Guruvayur Devaswom

Guruvayur - 680101

Thrissur, Kerala

Guruvayur Vision 2020 Rs. 351.83 CroreApproved the cost of Rs. 351.83 crore for financial year 2016-17
4

Dhanvantari Trust Mograwadi

Vansda-396580,

District Navsari South Gujarat

Extension of Present activities. (The trust is arranging surgical eye camps on all Sundays. Besides Trust runs general medical camps) Rs. 6.19 croreApproved the cost of Rs. 6.19 crore for financial year 2016-17.
5

Umer Bin Khattab Welfare

Trust A/P Kunjhheda-431103

Taluka Kannad District

Auruangabad Maharashtra

Construction and maintenance of Hostel and Expansion and maintenance of hospital Rs. 9.95 CroreApproved the cost of Rs. 9.95 Crore for financial year 2016-17.
6

The Earth Saviour Foundation Bandhwari

Village, Gurgaon Faridabad Road

Near TERI Golf Course District

Gurgaon-122001 Haryana

The Earth Savours Foundation Rs. 2275.55 lakh (Rs. 1525.55 lakh as donation and R. 750.00 lakh as corpus fund)Approved the cost of Rs. 2275.55 lakh (Rs. 1525.55 lakh as donation and R. 750.00 lakh as corpus fund) for financial year 2016-17
7

Natural Institute of Social Change

and Resource Generation

Plot No.1579/B, Khandagiri,

Bari, Bhubaneshwar-751030

Centre for skill upgradation of poor youth and women of BPL and Health care for physically challenged and old age people. Rs. 6.72 CroreApproved the cost of Rs. 6.72 Crore for financial year 2016-17.
8

The Development on Communication,

Arts & Culture, Science,

Economic And Education Centre

(D-CACUS-Education Centre)

Ningthoukhong Bazar Area Bishnupur

District Manipur-795126

Expansion and Running of Educational Institutions Rs. 40.64 croreApproved the cost of Rs. 40.64 crore for financial year 2016-17.
9

Jana Kalyan Parisad, AT Hatatota

PO Talcher, Distt. Angul

Odisha- 759122

Vocational Training and skill development amongst Women, adolescent girls and youth. Rs. 3.84 croreApproved the cost of Rs. 3.84 crore for financial year 2016-17.
10

SAMPARK Foundation A-176,

Sector-40, Noida,

Uttar Pradesh

Sampark Smart Class Rs. 79.97 croreApproved the cost of Rs. 79.97 crore for financial year 2016-17.
11

Odisha Hydro Power

Corporation Limited

Janpath Bhoinagar

Bhubaneshwar-751022

Catchment Area Treatment Plant & Upper Indravati Multi Purpose Project. Rs. 17.57 crore

Approved the cost of Rs. 17.57 crore for financial year 2016-17.
12

Bahumukhi Krishi Aru Samaj

Kalyan Samity Noor Nagar,

P.O. Herapati Vai Haibargaon

Nagaon : Assam -782002

Mission of Soil Test for Agricultural Land Rs. 70.00 lakh

Approved the cost of Rs. 70.00 lakh for financial year 2016-17.
13

Sanskriti Samvardhan Mandal

Shardanagar, Sagroli Taluka Biloli

District Nanded-431731

Maharashtra

Project Jan Samruddhi Rs. 7.79 croreApproved the cost of Rs. 7.79 crore for financial year 2016-17
14

Ramakrishna Mission Tuberculosis

Sanatorium Village Dungri

(Near Tupdana, P.O. Ramakrishan sanatorium

District Ranchi, Jhakhand-835221

Sanatorium Bacho - Corpus fund for 200 bedded Indoor/Outdoor Hospital well equipped with modern allopathic facilities Rs. 96.31 croreApproved the cost of Rs. 96.31 crore for financial year 2016-17.
15

S.M. Sehgal Foundation Plot o. 34,

Sector 44, Institutional Area,

Gurgaon-122003 Haryana

Integrated village development project - enhancing water availability and agricultural productivity Rs. 38.00 croreApproved the cost of Rs. 38.00 crore for financial year 2016-17.
16

Kallalyam Annugraha, 10/4,

2nd Main Road Chinniah New Colony

Perambur, Chennai 600011

Expansion of Education Activities for poor of Rs. 426.00 lakhApproved the cost of Rs. 426.00 lakh for financial year 2016-17
17

Puduchery Cancer Trust No. 9,

First Floor, 2nd Cross,

Anna Nagar, Puduchery-605001

a. Expansion and completion of Puduchery Cancer Hospital & Research Centre

b. Hospice in the name and style of "Karunai illam" Rs. 25.00 crore

Approved the cost of Rs. 25.00 crore for financial year 2016-17.
18

Gopal Jingouda Foundation Plot No.7252,

Sector No. 10, Akshata Building,

Mal-Maruti Extension

Belgaum-590016 Karnataka

Pre-University College for poor, rural and weaker sections of the society Rs. 5.01 croreApproved the cost of Rs. 5.01 crore for financial year 2016-17.
19

Shri Mohan Singh Shiksha

Sansthan Pali Dungra, Sonkh,

Mathura-281123 Uttar Pradesh

K. M. Super Specialty Hospital & Mobile Health Care Unit Rs. 1988.31 lakhApproved the cost of Rs. 1988.31 lakh for financial year 2016-17.
20

Sri Sathya Sai Gramin Jagriti Village

Darwa, P.O. Fetehpur,

District Yamuna Nagar-135101 Haryana

Building Construction of Girls Hostel & Running expenses of the Hospital and School Rs. 5.05 croreApproved the cost of Rs. 5.05 crore for financial year 2016-17.
21

Malabar Charitable Trust 41/2299,

III rd floor, Malabar Gate Ram

Mohan Road,

Calicat Kerala-673004

Medical Assistance Rs. 15.00 croreApproved the cost of Rs. 15.00 crore for financial year 2016-17
22

Calcutta Centre Mahavir Seva

Sadan 20, Ekbalpur Lane

Kolkatta-700023

Calcutta Centre Mahavir Seva Sadan Rs. 120.00 LakhApproved the cost of Rs. 120.00 Lakh for financial year 2016-17.
23

Green India Trust D.No.16-2-51,

Lotus Hospital Beside S2 Cine

Complex Pogathota, Nellore-524001

Andhra Pradesh

One Billion Tree Plantation Rs. 27.00 croreApproved the cost of Rs. 27.00 crore for financial year 2016-17
24

Gandhi Research Foundation

P.O. Box 118, Gandhi Teerth,

Jain Hills, Jalagaon

Maharashtra-425001

Gandhi Vichar Sanskar Pariksha (GVSP) Rs. 42.57 croreApproved the cost of Rs. 42.57 crore for financial year 2016-17.
25

Rani Laxmibai Mahila Mandal Jahur,

Tehsi Mukhed District

Nanded-431715 Maharashtra

A quality non formal teaching 0rogramme Rs. 61.09 lakhApproved the cost of Rs. 61.09 lakh for financial year 2016-17.
26

Parvitiya Jan Kalyan Sanstha

Kalyan Bhawan, Semali Ghansali

P.O. Piklhi Gangar   Kemar Tehri Garhwal,

Uttarakhand

Comprehensive support to the socially and economically marginalized sections by efficient use of resources Rs. 8.98 croreApproved the cost of Rs. 8.98 crore for financial year 2016-17
27

Indian Christian Mission Centre

Behind Housing Board, 289/55/1,

Vasanthapuram, Chinnathirupathi

P.O. Salem-636008 Tamil Nadu

Establishment of rural healthcare clinic i.e. The Christian Mission Hospital Rs. 5.02 croreApproved the cost of Rs. 5.02 crore for financial year 2016-17
28

Gokuldas Hansraj Memorial Trust,

Mandvi Laija Road Mandvi

Kutch Gujarat-370495

Upgradation of education facilities and improvement of schools Rs. 2.93 croreApproved the cost of Rs. 2.93 crore for financial year 2016-17
29

Sanjivani Bharti Education and Gram

Vikas Pratishtan Sonewadi (P.L.),

Tal & District Ahmednagar

Maharashtra

Sanjeevani Bharti Niradhar Nirashit Balakasram for orphanage and handicapped children Rs. 1005.70 LakhApproved the cost of Rs. 1005.70 Lakh for financial year 2016-17.
30

SIRISHA REHABILITATION CENTRE

Old MIG, Block-13, F-1,

Housing Board Colony Bhavanipuram

Vijayawada Andhra Pradesh

Integrated training cum rehabilitation centre for the empowerment of persons with mental retardation (PMRs) and other associated disabilities for inclusive development with improved quality of life (QOL) Rs. 12.00 croreApproved the cost of Rs. 12.00 crore for financial year 2016-17.
31

Centre for Aid Care and Cure of

Cancer Flat No. 503,

Rahima Mahal, Memonwada

Mumbai-400003

Maintaining present activities i.e. inviting applications for relief to cancer patients and raising corpus for future income Rs. 3.00 croreApproved the cost of Rs. 3.00 crore for financial year 2016-17.
32

Veerayatan, Vimukti, 1402,

Glen Classic Hiranndani Business Park,

Powai, Mumbai-400076

Establishment of primary, Vocational/ training centre and health centre Rs. 4500.00 lakhApproved the cost of Rs. 4500.00 lakh for financial year 2016-17.
33

Bharatheeya Vidya Nikethan

"Kesevamandiram" Kallekkad,

Palakkad-678006 Kerala

Sports & Yoga Complex and Research Centre Rs. 43.65 croreApproved the cost of Rs. 43.65 crore for financial year 2016-17.
34

Dr. Mane Medical Foundation of

Research Center, AT Post Dhanore

Tal: Rahuri Distt. Ahemdnagar

Maharashtra - 413 711

Prevention and treatment of Cancer Rs. 3.81 croreApproved the cost of Rs. 3.81 crore for financial year 2016-17.
35

Pandit Dindayal Upadhaya Sewa

Pratishthan Arruthpath Hospital,

Doctor Lane, Near Railway Station,

Taluka Nanded District

Nanded-431601, Maharashtra

Construction of School & Hostel buildings Maternal/child health camps in rural area, infertility camps for couples and treatment of malanutrited children. Rs. 12.00 croreApproved the cost of Rs. 12.00 crore for financial year 2016-17.
36

Centre for Indian Bamboo Resource

and Technology 41, 2nd Floor,

Zamrudpur Community Centre,

Kailash Colony Extension

New Delhi-110048

Bamboo Resource Development in Northern floodplains of India Rs. 3.00 croreApproved the cost of Rs. 3.00 crore for financial year 2016-17.
37

Gulshan Charitable Trust GF-13,14,

Indira Nagar Jhalan

Doongri Jaipur-302004 Rajasthan

Gulshan Old Age Home Rs. 95.00 lakhApproved the cost of Rs. 95.00 lakh for financial year 2016-17.
38

Shree Atul Kelavani Mandal Kalyani Shala,

Atul Campus, Post. Atul, District

Valsad Gujarat - 396020

Upgradation of educational facilities Rs. 473.41 lakhApproved the cost of Rs. 473.41 Lakh 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 under section 35AC will not apply to the funds received under Schedule VII of the section 135 of the Companies Act and Companies (CSR) Rules 2014.

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