Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes

 

I

 

Notification No. 58/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1785(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1794(E), dated 23rd October, 2007, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 6, recurring expenses for Community Health Centre by Smt Sharda Jhatakia Memorial Trust, 17-Station Plot, Old Cement Road, GONDAL - 360 311 (Gujarat), as an eligible project or scheme for a period of three years beginning with financial year 2007-08;

And whereas the said project or scheme is likely to extend beyond three years;

And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or scheme for a further period of three years;

Now, therefore, the Central Government, in exercise of the powers conferred by sub­section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), hereby specifies the scheme or project "recurring expenses for Community Health Centre", is being carried out by Smt. Sharda Jhatakia Memorial Trust, 17-Station Plot, Old Cement Road, GONDAL - 360 311 (Gujarat), without any change in the approved cost of Rs. 2.58 crore including a corpus fund of Rs. 1.00 crore, as an eligible project or scheme for a further period of three financial years commencing with 2010-11 i.e 2010-11, 2011-12 & 2012-13.

 

II

 

Notification No. 59/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1786(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 92(E), dated the 2nd February, 1996, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 5, "Conduct eye operation, polio operation camps, oxygen cylinder seva and ambulance service all over Gujarat" by Karuna Trust, 22, Gautam Nagar, Near Naranpura-Railway Crossing, Ahmedabad-13, as an eligible project or scheme for a period of three years beginning with assessment year 1996-1997, which was extended further vide Notification Number S.O.57(E), dated the 16th January, 1998 for a period of three years beginning with assessment year 1999-2000 which was extended further vide notification Number S.O.539(E), dated the 20th June, 2001 for a period of three years beginning with assessment year 2002-2003, which was extended further vide Notification Number S.O. 143(E), dated the 2nd February, 2005 for a period of three years beginning with financial year 2004-2005 and which was extended further vide Notification Number S.O. 1307(E), dated 4th June, 2008 for a period of three years beginning with financial year 2007-08;

 

And whereas by Notification Number S.O.539(E), dated the 20th June, 2001 the estimated cost was enhanced from Rs. 94.00 lakh to Rs. 128.00 lakh and vide Notification Number S.O.1307(E), dated 4th June, 2008 the estimated cost was enhanced further from Rs. 128.00 lakh to 153.00 lakh;

 

And whereas the said project or scheme is likely to extend beyond fifteen years;

And, whereas, the National Committee for the Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules 1962 for extending the said project or scheme for a further period of three years;

 

Now, therefore, the Central Government, in exercise of the powers conferred by subsection (1) read with clause (b) of the Explanation to section 35AC, of the Income-tax Act, 1961 (43 of 1961),- (a) hereby notifies the scheme or project "Conduct eye operation, polio operation camps, oxygen cylinder seva and ambulance service all over Gujarat", which is being carried out by Karuna Trust, 22, Gautam Nagar, Near Naranpura Rail way Crossing, Ahmedabad 13, without any change in the approved cost of Rs. 153.00 lakh, as an eligible project or scheme for a further period of three years commencing from the financial year 2010-11 i.e 2010-11, 2011-12 & 2012-13.

 

III

 

Notification No. 60/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1787(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1462(E), dated 17th June, 2008, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 10, Mid day meal project for Uttar Pradesh by Iskcon Food Relief Foundation, Hare Krishna Land, Juhu, Mumbai 400 049, as an eligible project or scheme for a period of two years beginning with financial year 2008-09;

And whereas the said project or scheme is likely to extend beyond two years;

And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or scheme for a further period of three year;

Now, therefore, the Central Government, 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), hereby specifies the scheme or project "Mid day meal project for Uttar Pradesh”, is being carried out by Iskcon Food Relief Foundation, Hare Krishna Land, Juhu, Mumbai 400 049, without any change in the approved cost of Rs. 712.65 lakh, as an eligible project or scheme for a further period of three financial years commencing with 2010-11 i.e 2010-11, 2011-12 & 2012-13

 

IV

 

Notification No. 61/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1788(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1462(E), dated 17th June, 2008 issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961) the Central Government had notified at serial number 8, Mid day meal project for district Fandabad, Haryana by Iskcon Food Relief Foundation, Hare Krishna Land, Juhu Mumbai 400 049, as an eligible project of scheme for a period of three years beginning with financial year 2008-09;

And whereas the said project or scheme is likely to extend beyond two years;

And whereas the National Committee for Promotion of Social and Economic Welfare being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or scheme for a further period of one year;

 

Now, therefore, the Central Government, 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), hereby specifies the scheme or project "Mid day meal project for district Fandabad, Haryana", is being carried out by Iskcon Food Relief Foundation, Hare Krishna Land, Juhu, Mumbai 400 049, without any change in the approved cost of Rs. 853.90 lakh as an eligible project or scheme for a further period of three financial years commencing with 2010-11 i.e 2010-11, 2011-12 & 2012-13.

 

V

 

Notification No. 62/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1789(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.224(E), dated the 16th March, 1994, issued under sub-section (1) read with clause (b) of the Explanation to section 35 AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 3, for World Memorial Fund T.B. Project-Four mobile teams at Sikkim, Himachal Pradesh, Surat and Delhi by The Memorial Fund for Disaster Relief India, C/o The Delhi Cheshire Home, Okhla road, New Delhi, as an eligible project or scheme for a period of two years beginning with assessment year 1994-1995 which was extended further vide Notification Number S.O. 297(E), dated the 14th April, 1995 for a period of three years beginning with assessment year 1996-1997 which was extended further vide Notification Number S.O.916(E), dated the 29th December, 1997 for a period of three years beginning with assessment year 1999-2000 which was extended further vide Notification Number S.O.566(E), dated the 20th June, 2001 for a period of three years beginning with assessment year 2002-2003 which was extended further vide Notification Number S.O. 132(E), dated the 22nd February, 2005 for a period of three year beginning with financial year 2004-2005 and which was extended further vide Notification Number S.O. 487(E), dated 29-3-2007 for a period of three years beginning with financial year 2007-08;

             And whereas by notification number S.O.566(E), dated the 20th June, 2001 the estimated cost was enhanced from Rs. 40,41,600 to Rs.338.19 lakhs;

And whereas the said project or scheme is likely to extend beyond seventeen years;

And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for specifying the said project or scheme for a further period of three years;

Now, therefore, the Central Government, 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), hereby specifies the scheme or project for World Memorial Fund T.B. Project-Four mobile teams at Sikkim, Himachal Pradesh, Surat and Delhi which is being carried out by The Memorial Fund for . Disaster Relief India, C/o The Delhi Cheshire Home, Okhla Road, New Delhi, without any change in the approved cost of Rs. 338.19 lakhs, as an eligible project or scheme for a further period of three years commencing from the financial year 2010-11 i.e 2010-11, 2011 -12 & 2012-13.

 

VI

 

Notification No. 63/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1790(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1145(E), dated 16th July, 2007, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 1, Up-gradation and provision of additional health care facility and free ward plus free facility by Health foundation & Research Centre, Raliyati, Dahod, Gujarat - 389151, as. an eligible project or scheme for a period of three years beginning with financial year 2007-08;

And whereas the said project or scheme is likely to extend beyond three years;

And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or scheme for a further period of three years;

Now, therefore, the Central Government, 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), hereby specifies the scheme or project “Up-gradation and provision of additional health care facility and free ward plus free facility'", is being carried out by Health Foundation & Research Centre, Raliyati, Dahod, Gujarat - 389151, without any change in the approved cost of Rs. 7.87 crore, as an eligible project or scheme for a further period of three financial years commencing with 2010-11 i.e 2010-11, 2011-12 & 2012-13.

 

VII

 

Notification No. 64/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1791(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.0.713(E) dated the 8th August, 1995, issued under 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 had specified at serial number 2, for Construction, establishment and running of 30 bed Swami Vivekananda Integrated Rural Centre for elimination of leprosy and T.B. at Pavaguda Taluk, Tumkur, Karnataka by Sri Ramakrishna Sevashram, "Radha Lakshmi Nivas", K.R. Extension, Pavagada, Tumkur, Karnataka-561202, as an eligible project or scheme for a period of three years beginning with assessment year 1996-1997 which was extended further vide Notification Number S.O.99(E), dated the 11th February, 1999 for a period of three years beginning with assessment year 1999-2000 which was extended further vide Notification Number S.O.1217(E), dated the 12th December, 2001 for a period of three years beginning with assessment year 2002-2003 and which was extended further vide Notification Number S.O.386(E), dated the 23rd March, 2005 for a period of three years beginning with financial year 2004-2005 and which was extended further vide Notification Number S.O. 496(E), dated 20th March, 2007 for a period of three years beginning with financial year 2007-08;

And whereas the said project or scheme is likely to extend beyond fifteen years;

And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for specifying the said project or scheme for a further period of three years;

Now, therefore, the Central Government, in exercise of the powers conferred by sub-section (1) read with clause (b) of the Explanation to section 35 AC of the Income-tax Act, 1961 (43 of 1961), - (a) hereby specifies the scheme or project for Construction, establishment and running of 30 bed Swami Vivekananda Integrated Rural Centre for elimination of leprosy and T.B. at Pavaguda Taluk, Tumkur, Karnataka, which is being carried out by Sri Ramakrishna Sevashram, "Radha Lakshmi Nivas", K.R. Extension, Pavagada, Tumkur, Karnataka-561202, without any change in the approved cost of Rs. 2.92 crore, as an eligible project or scheme for a further period of three years commencing from the financial year 2010-11 i.e 2010-11, 2011-12, 2012-13.

 

VIII

 

Notification No. 65/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1792(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.81(E), dated the 24th January, 2005, issued under 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 had specified at serial number 4, for Childline India Foundation by Childline India Foundation, 2nd Floor, Nanachowk Municipal School, Frere Bridge Low Level, Near Grant Road Station, Mumbai-400 007, as an eligible project or scheme for a period of three years beginning with financial year 2004-2005 and which was extended further vide Notification Number 1159(E), dated 16th July, 2007 for a period of three years beginning with financial year 2007-08;

And whereas the said project or scheme is likely to extend beyond six years;

And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for specifying the said project or scheme for a further period of three years ;

Now, therefore, the Central Government in exercise of the powers conferred by sub­section (1) read with clause (b) of the Explanation to section 35 AC of the Income-tax Act, 1961 (43 of 1961), hereby specifies the scheme or project for Childline India Foundation, which is being carried out by Childline India Foundation, 2nd Floor, Nanachowk Minicipal School, Frere Bridge Low Level, Near Grant Road Station, Mumbai-400 007, without any change in the approved cost of Rs. 2.66 crore, as an eligible project or scheme for a further period of three years beginning with financial year 2010-11 i.e. 2010-11, 2011-12 & 2012-13.

 

IX

 

Notification No. 68/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1795(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1501(E), dated 7th September, 2007, issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 9, Smt. Lad Devi Sharma Sanskrit Mahavidyalaya by Shree Munikul Brahmcharya Ashram Ved Sansthan Barundani, Rajasthan, as an eligible project or scheme for a period of three years beginning with financial year 2007-08;

And whereas the said project or scheme is likely to extend beyond three years;

And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or scheme for a further period of three years;

Now, therefore, the Central Government, in exercise of the powers conferred by sub­section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961). hereby specifies the scheme or project Smt. Lad Devi Sharma Sanskrit Mahavidyalaya”. is being carried out by Shree Munikul Brahmcharya Ashram Ved Sansthan Barundani. Rajasthan, without any change in the approved cost of Rs. 2.36 crore, as an eligible project or scheme for a further period of three financial years commencing with 2010-11 i.e 2010-11,2011-12 & 2012-13.

 

X

 

Notification No. 70/2010[F. No V-27015/2/2010-SO (NAT.COM)]/S.O. No. 1797(E), dated 21-7-2010

 

Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.791(E), dated the 18th September, 1995, issued under 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 had specified at serial number 1, for free medical aid to poor and destitute patients at Ahmedabad Gujarat by Gujarat Sarvar Mandal, Room No. 15, 1st Floor, Himavan, Samaj Kalyan Kendra, Shanti Kunj Society, Pritamari Marg, Near Paldi, Ahmedabad-6 as an eligible project or scheme for a period of three years beginning with assessment year 1996-1997 which was extended further vide Notification Number S.O.686(E), dated the 11th August, 1998 for a period of three years beginning with assessment year 1999-2000 which was extended further vide Notification Number S.O.561(E), dated the 20th June, 2001 for a period of three years beginning with assessment year 2002-2003 which was extended further vide Notification Number S.O.796(E), dated the 5th July, 2004 for a period of three years beginning with financial year 2004-2005 and which was extended further vide Notification Number S.O. 1152(E), dated 16.7.2007 for a period of three years beginning with financial year 2007-08;

And whereas vide Notification Number S.O.630(E), dated the 5th July, 2000 the estimated cost was enhanced from Rs. 12.00 lakhs to Rs.36.00 lakhs and vide Notification Number S.O.796(E), dated the 5th July, 2004 the estimated cost was enhanced from Rs.36.00 lakhs to Rs.72.00 lakhs ;

And whereas the said project or scheme is likely to extend beyond fifteen years;

And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for specifying the said project or scheme for a further period of three years;

Now, therefore, the Central Government, 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), hereby specifies the scheme or project for free medical aid to poor and destitute patients at Ahmedabad Gujarat which is being carried out by Gujarat Sarvar Mandal, Room No. 15, 1st Floor, Himavan, Samaj Kalyan Kendra, Shanti Kunj Society, Pritamari Marg, Near Paldi, Ahmedabad-6, without any change in the approved cost of Rs. 72.00 lakhs, as an eligible project or scheme for a further period of three years beginning with financial years 2010-11 i.e 2010-11, 2011-12 & 2012-13.