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

Notification 12 July 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

What this is

Notification No.59/2016 [F.No.V.27015/2/2016-SO(NAT.COM)] / SO 2380(E) was published on 12 July 2016. Its subject is Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.35AC	no counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

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 BudhaShaib Charitable TrustVillage and Post Office DakhoaDistrictJalandhar-144023
Basera (Old Age Home)Rs. 1182.49 lakh
Rs. 394.16 lakh for financial year 2016-17.

2
Shrimad RajchandraEducational TrustKaranjveri, Kangvi Road,Dharampur, District ValsadGujarat-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 RuralDevelopment TrustNo.3/1, K.K. Road,Kalvi Ulgam,Villupuram-605602Tamilnadu
Integrated Social Cultural Educational Economical Development of the Tribal peopleRs. 4.00 Crore
Rs. 1.33 crore for financial year 2016-17.

4
Shri Sai Baba Annachhatra MandalPratishirdi Shri Saibaba Mandir,Somatane Phanta,Shirgaon, Tq. Maval,District PuneMaharashtra-
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-operativeFarmers' Health Care TrustDepartment of Co-operationMS 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 EnvangelicalMission, DhanoraC/o Rev. Sharshikant Shmuvel HiwaleTQ Chopda, Distt. JalgaonMaharashtra-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 Trust12, Summervile,790 Bhulabhai Desai Road,Mumbai-400026
Vocational Training of Orphan GirlsRs. 24.00 lakh
Rs. 8.00 lakh for financial year 2016-17.

8
Teach to LeadVoltas House, C BlockT.B. Kadam Marg,Chinchpokli,5Mumbai-400033
Teach For IndiaRs. 163.67 crore
Rs. 54.56 crore for financial year 2016-17.

9
The Braj FoundationC-6/28, SDA, Hauz Khas,New Delhi-110016
Restoration of 137scared forests of Braj RegionRs. 165.00 crore
Rs. 55.00 crore for financial year 2016-17.

10
Life Line Care OrganizationA/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 SansthaAhmadpur AT Post Sindgi(BK)TQ. Ahmadpur, District LaturMaharashtra-413515
B.ED & D.Ed College & Boys and Girls Hostel & building constructionRs. 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 AnanthDevelopment & Welfare SocietySCA-Gussain Bhawan, near ITI JoshiyaraUttarakhand-249193
Education support to underprivileged children and women of UttarakashiRs. 5.89 crore
Rs. 1.96 crore for financial year 2016-17.

14
Triveni Educational TrustLangmeidongP.O.& P.S. KakchingThoubal DistrictManipur-795103
Multipurpose HallRs. 6.01 Crore
Rs. 2.00 Crore for financial year 2016-17.

15
Balaji Heart Hospital andDiagnostic Centre72, 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 PatientsRs. 4.00 Crore
Rs. 1.33 crore for financial year 2016-17.

17
Bal Vikas Mahila Sewa Sansthan3/299, II nd Floor, Vishal Khand,Gomti Nagar,Lucknow-226010
Subash Chandra Bose National Sports AcademyRs. 3950.71 lakh
Rs. 1316.90 lakh for financial year 2016-17.

18
Yogesh Rural Cancer Research& Relief Society, AhmednagarGarud Hospital & Cancer CentreSaveli Road,Ahmednagar-414003
To Establish the First Radiotherapy Centre for poor Cancer PatientsRs. 8.45 crore
Rs. 2.81 crore for financial year 2016-17.

19
Shyama Memorial Welfare Society364/17, Jain TempleSaadat GanjLucknow-226003 Uttar Pradesh
AnkuramRs. 1.50 crore
Rs. 50.00 lakh for financial year 2016-17.

20
BTL Educational Trust ForRural Development, No.259/B,Bommasandra Industrial area,Hosur Road,Bangalore-560099.
BTL Charitable HospitalRs. 1600.00 lakh
Rs. 533.33 lakh for financial year 2016-17.

21
Muskan SansthanChoubisa Samaj Ka NohraMohalla GhantiDungarpur-314001Rajasthan
Programme for Development of Poor and Destitute WomenRs. 4.35 crore
Rs. 1.45 crore for financial year 2016-17.

22
Fazlani Aishabai & Haji AbdulLatif Charitable Trust21st 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 FoundationF4/76, Defense Park,MoynagarhKolkatta-700141West 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 EducationSociety ofThane District, BhiwandiH.No.158, Rais High School Campus,Thana Road, Bhiwandi,District ThaneMaharashtra – 421302
Konkan Muslim Education Society's Hospital & Research FoundationRs. 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 RoadAmritsar-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 PeethLUV 103 Agrasen Awas,66, I.P. Extn,New Delhi-11092
Vatsalya Gram Shiksha Nidhi projectRs. 31.88 crore
Rs. 10.62 crore for financial year 2016-17.

27
Snehalaya, AhmednagarSurvey No. 239, F-Block, MIDC,Nimbak, Tal. & District,AhmednagarMaharashtra-414111
Devdasi Putra UtthhanRs. 7.54 crore
Rs. 2.51 crore for financial year 2016-17.

28
Chil Chil Asain MissionSociety (CHAMS)CHAMS CampsKanglatongbi-795151Manipur
Upliftment of Tribal Communities through Quality Education and Vocational TrainingRs. 50.00 Crore
Rs. 16.67 crore for financial year 2016-17.

29
Shrimad RajchandraSarvamangal TrustShrimad Rajchandra HospitalOpposite S.T. Bus DepotDharmapur-396050District Valsad Gujarat
To provide the best comprehensive medical services of high quality to the destitute and needy people with special emphasis on women and childrenRs. 56.11 crore
Rs. 18.70 crore for financial year 2016-17.

30
The Muslim AmbulanceSociety154, Kambekar StreetMumbai-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 SamitiAt HIG-1, Vivek Vihar,P.O. Engineering SchoolSquare, Berhampur-10,District GanjamOdisha-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 Trust5, Alexandra Court60/1, 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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On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 3/2022 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 16 July 2022
Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E) — Ministry of Finance 28 August 2019
Notification No. 1/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)] / SO 1706(E) — Ministry of Finance 8 May 2019
Notification No. S.O. 1706 [No. 1/2019 (F.No.V.27013/3/2018-SO(nat.com)] — Section 35AC of the Income-tax Act, 1961, read with rule 11G of the Income-tax Rules, 1962 - Eligible Projects or Scheme 8 May 2019
Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(E) — Ministry of Finance 5 October 2018
Notification No. 1/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] / SO 1658(E) — MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th April, 2018 S.O 17 April 2018

← Notification No. 57/2016 [F. No. 500/1/2014-APA-II] /SO 2425(E) · Notification No. GSR 674(E) [F.NO.Q-29016/2/2015-AD.1C (AAR)] →

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.