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Notification No.

Notification No.59/2016 [F.No.V.27015/2/2016-SO(NAT.COM)] / SO 2380(E)

Notification Date

12/07/2016

Upload Date

12/07/2016

Notification No.59/2016 [F.No.V.27015/2/2016-SO(NAT.COM)] / SO 2380(E)

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

NOTIFICATION NO. SO 2380(E) [NO.59/2016 (F.NO.V.27015/2/2016-SO (NAT.COM)], DATED 12-7-2016

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), 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

Nirmal Takhat Baba Budha

Shaib Charitable Trust

Village and Post Office Dakhoa

District

Jalandhar-144023

Basera (Old Age Home)

Rs. 1182.49 lakh

Rs. 394.16 lakh for financial year 2016-17.
2

Shrimad Rajchandra

Educational Trust

Karanjveri, Kangvi Road,

Dharampur, District Valsad

Gujarat-396051

1. To construct and maintain places for educational institutions', hostels, auditorium, libraries, skill development center, science laboratories and to equip them necessary instruments.

2. To educate the physically challenged, aged and socially under privileged to become self-sufficient and to impart knowledge and education to people without any indiscrimination based on race, caste, religion, sect, color or region. Rs. 79.31 crore.

Rs. 26.43 crore for financial year 2016-17.
3

Cumulative Action for Rural

Development Trust

No.3/1, K.K. Road,

Kalvi Ulgam,

Villupuram-605602

Tamilnadu

Integrated Social Cultural Educational Economical Development of the Tribal people

Rs. 4.00 Crore

Rs. 1.33 crore for financial year 2016-17.
4

Shri Sai Baba Annachhatra Mandal

Pratishirdi Shri Saibaba Mandir,

Somatane Phanta,

Shirgaon, Tq. Maval,

District Pune

Maharashtra-

Vocational Training to poor and backward class peoples

(earlier it was Construction of Bhakt Niwas, Food Distribution and Vocational Training to poor and backward class peoples)

Rs. 5.36 crore

Rs. 1.79 crore for financial year 2016-17.
5

Yeshaswini Co-operative

Farmers' Health Care Trust

Department of Co-operation

MS Building, VI Floor,

Bengaluru-560001.

Yeshasvini Co-operative Farmers'' Healthcare Scheme Rs. 250.00 Crore

Rs. 83.33 crore for financial year 2016-17.
6

Norwergain Free Envangelical

Mission, Dhanora

C/o Rev. Sharshikant Shmuvel Hiwale

TQ Chopda, Distt. Jalgaon

Maharashtra-425001.

Swayam Siddha Abhiyaan

(Education-Hostel-Orphange-Medical-Social Work-Spiritual)

Rs. 7.54 Crore

Rs. 2.51 crore for financial year 2016-17.
7

Abdul Hamid Ansari Charitable Trust

12, Summervile,

790 Bhulabhai Desai Road,

Mumbai-400026

Vocational Training of Orphan Girls

Rs. 24.00 lakh

Rs. 8.00 lakh for financial year 2016-17.
8

Teach to Lead

Voltas House, C Block

T.B. Kadam Marg,

Chinchpokli,5

Mumbai-400033

Teach For India

Rs. 163.67 crore

Rs. 54.56 crore for financial year 2016-17.
9

The Braj Foundation

C-6/28, SDA, Hauz Khas,

New Delhi-110016

Restoration of 137scared forests of Braj Region

Rs. 165.00 crore

Rs. 55.00 crore for financial year 2016-17.
10

Life Line Care Organization

A/234, Bharat Vihar,

Near Badi Mahazid,

Kakrola,

New Delhi-110078.

Life Line Care Organization Project Rs. 92.50 Lakh

Rs. 30.83 lakh for financial year 2016-17.
11

Shivchatrapati Sevabhavi Sanstha

Ahmadpur AT Post Sindgi(BK)

TQ. Ahmadpur, District Latur

Maharashtra-413515

B.ED & D.Ed College & Boys and Girls Hostel & building construction

Rs. 5.48 crore

Rs. 1.83 crore for financial year 2016-17.
12

Nival Samuday Kalyan Sangh At-D-1/43, Ambedkar Nagar, Sector - 4, New Delhi-110062

Running of vocational training centers and educational help center exclusively for 5000 rural women and school drop-out children to make them socially and economically viable and independent Rs. 6.86 Crore

Rs. 2.29 crore for financial year 2016-17.

13

Mission for Ananth

Development & Welfare Society

SCA-Gussain Bhawan, near ITI Joshiyara

Uttarakhand-249193

Education support to underprivileged children and women of Uttarakashi

Rs. 5.89 crore

Rs. 1.96 crore for financial year 2016-17.
14

Triveni Educational Trust

Langmeidong

P.O.& P.S. Kakching

Thoubal District

Manipur-795103

Multipurpose Hall

Rs. 6.01 Crore

Rs. 2.00 Crore for financial year 2016-17.
15

Balaji Heart Hospital and

Diagnostic Centre

72, Laxmi Villas,

87, Napeansea Road,

Mumbai-400006

To do heart surgeries of 6500 poor children suffering from serious heart problems at 100% free of cost to the beneficiary.

Rs. 13791.61 lakh

Rs. 45.97 crore for financial year 2016-17.
16

Development of Education Environment parity and awareness movement society (DEEPAM) Santhi Nilayam Girls Hr. Secondary School Stop Periyar Nagar Harur-636903 Dharmapuri Dist.Tamil Nadu.

Comprehensive Programme for Leprosy Patients

Rs. 4.00 Crore

Rs. 1.33 crore for financial year 2016-17.
17

Bal Vikas Mahila Sewa Sansthan

3/299, II nd Floor, Vishal Khand,

Gomti Nagar,

Lucknow-226010

Subash Chandra Bose National Sports Academy

Rs. 3950.71 lakh

Rs. 1316.90 lakh for financial year 2016-17.
18

Yogesh Rural Cancer Research

& Relief Society, Ahmednagar

Garud Hospital & Cancer Centre

Saveli Road,

Ahmednagar-414003

To Establish the First Radiotherapy Centre for poor Cancer Patients

Rs. 8.45 crore

Rs. 2.81 crore for financial year 2016-17.
19

Shyama Memorial Welfare Society

364/17, Jain Temple

Saadat Ganj

Lucknow-226003 Uttar Pradesh

Ankuram

Rs. 1.50 crore

Rs. 50.00 lakh for financial year 2016-17.
20

BTL Educational Trust For

Rural Development, No.259/B,

Bommasandra Industrial area,

Hosur Road,

Bangalore-560099.

BTL Charitable Hospital

Rs. 1600.00 lakh

Rs. 533.33 lakh for financial year 2016-17.
21

Muskan Sansthan

Choubisa Samaj Ka Nohra

Mohalla Ghanti

Dungarpur-314001

Rajasthan

Programme for Development of Poor and Destitute Women

Rs. 4.35 crore

Rs. 1.45 crore for financial year 2016-17.
22

Fazlani Aishabai & Haji Abdul

Latif Charitable Trust

21st Floor, Nirmal, Nariman Point,

Mumbai-4000021.

Undertaking for renovation, reconstruction and major repairs of dilapidated school, hostel, hospital buildings and diagnostic centers providing services to persons from economically weaker section of the society. Also providing dwelling units for rehabilitation of poor and needy persons and providing study materials to poor students.

Rs. 19.06 crore

Rs. 6.35 crore for financial year 2016-17.
23

Our Sahara Foundation

F4/76, Defense Park,

Moynagarh

Kolkatta-700141

West Bengal

Running Creche Centers for Children of poor working mothers, constructing improved cook stoves to conduct vocational training for self employment of local youth Rs. 10.71 crore

Rs. 3.57 crore for financial year 2016-17.
24

The Konkan Muslim Education

Society of

Thane District, Bhiwandi

H.No.158, Rais High School Campus,

Thana Road, Bhiwandi,

District Thane

Maharashtra – 421302

Konkan Muslim Education Society's Hospital & Research Foundation

Rs. 28.64 Crore (including corpus fund of Rs. 3.00 crore)

Rs. 9.55 Crore (including corpus fund of Rs. 1.00 crore) for financial year 2016-17.
25

Manav Kalyan Trust,

Maqbool Road,

61, Anand Avenue,

Maqbool Road

Amritsar-143001(Punjab)

(1) Free Residential School from Class 1st to 12th

(2) Free Technical School for girls for training in Computer and Accountancy

(3) Free Adult Education

(4) Free Health Care Project for the mental and physical development of children from poor families.

Rs. 12.00 Crore

Rs. 4.00 crore for financial year 2016-17.
26

Param Shakti Peeth

LUV 103 Agrasen Awas,

66, I.P. Extn,

New Delhi-11092

Vatsalya Gram Shiksha Nidhi project

Rs. 31.88 crore

Rs. 10.62 crore for financial year 2016-17.
27

Snehalaya, Ahmednagar

Survey No. 239, F-Block, MIDC,

Nimbak, Tal. & District,

Ahmednagar

Maharashtra-414111

Devdasi Putra Utthhan

Rs. 7.54 crore

Rs. 2.51 crore for financial year 2016-17.
28

Chil Chil Asain Mission

Society (CHAMS)

CHAMS Camps

Kanglatongbi-795151

Manipur

Upliftment of Tribal Communities through Quality Education and Vocational Training

Rs. 50.00 Crore

Rs. 16.67 crore for financial year 2016-17.
29

Shrimad Rajchandra

Sarvamangal Trust

Shrimad Rajchandra Hospital

Opposite S.T. Bus Depot

Dharmapur-396050

District Valsad Gujarat

To provide the best comprehensive medical services of high quality to the destitute and needy people with special emphasis on women and children

Rs. 56.11 crore

Rs. 18.70 crore for financial year 2016-17.
30

The Muslim Ambulance

Society

154, Kambekar Street

Mumbai-400003

Continuation of present activities

(M.H. Saboo Siddique Maternity and General Hospital, Imamwada)

Rs. 7.64 crore

Rs. 2.55 crore for financial year 2016-17.
31

Narishakti Mahila Samiti

At HIG-1, Vivek Vihar,

P.O. Engineering School

Square, Berhampur-10,

District Ganjam

Odisha-760010

Seekho Aur Kamao for Rural Youth Farmer and Women Rs. 1523.24 lakh

Rs. 507.75 lakh for financial year 2016-17.
32

Sri Hara Kasturi Memorial Trust

5, Alexandra Court

60/1, Chowringhee Road,

Kolkatta-700020

(i) Swachh Bharat Abhiyan

(ii) Education Relief Program (i) Rs. 42.88 lakh

(ii) Rs. 2.56 crore

(i) 14.29 lakh for Swahh Bharat Abhiyan

(ii) Rs. 85.33 lakh for Education Relief Program 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.

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