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Case lawNotifications2015 › Notification No. 164/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 1632(E)
Notification 17 June 2015

Notification No. 164/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 1632(E)

A notification

What this is

Notification No. 164/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 1632(E) was published on 17 June 2015. Its subject is A notification.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. The Hindi of the bilingual gazette is not reproduced: these files use a legacy Devanagari font that does not survive extraction, and a garbled transliteration would be worse than none. It is in the department’s file. For anything you rely on, read the file itself.

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.

6 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)] 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 recom mended 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. Sivana ndaa 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 Da modar 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 Or ganization 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.

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(ii) º Hkkjr dk jkti=k % vlk/kj.k 7 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.

8 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)] 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 es timated 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.

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(ii) º Hkkjr dk jkti=k % vlk/kj.k 9 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. II. This notification shall remain in force for a period of three years in relation to financial years 2015-16, 2016-17 and 2017-18 in respect of the projects or schemes mentioned at serial numbers 1 to 28 of the Table above. [No. 164/ 2015/F.No.V.27015/2/2015-SO (NAT.COM) MAKKHAN LAL MEENA, Dy. Secy. (National Committee) Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Source: the department’s file.

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What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.