Notification extending tax-benefit eligibility under section 35AC: Polio Hospital project extended as eligible scheme for three years.
Notification extends recognition of the Polio Foundation's equipment and running of the Polio Hospital at Ahmedabad as an eligible project or scheme for tax-benefit purposes for a further three years commencing with financial year 2011-12, preserving the previously approved project cost of Rs.7.55 crore and adopted on the National Committee's recommendation under the Income-tax Rules.

Extension of Income-tax Act notification: eligible hospital equipment and corpus project continued for a further three-year period.
The Central Government, acting on the National Committee's recommendation, has notified continuation of Jivan Jyot Charitable Trust's project for purchase of hospital equipment and raising a corpus fund as an eligible project under the Income-tax Act for a further three financial years commencing 2011-12, without any change to the previously approved project cost and corpus fund.

Section 35AC extension: BJS Educational Quality Improvement Project reconfirmed as eligible for a further three-year period.
The Central Government notifies BJS Educational Quality Improvement Project (BJS EDUQIP), carried out by Bhartiya Jain Sanghatana, Pune, as an eligible project or scheme under the Explanation to section 35AC for a further period of three years commencing with financial year 2011 12, following a recommendation by the National Committee and without any change in the approved project cost.

Section 35AC notification extends tax-eligible status for a Mobile Creches childcare and daycare project for an additional term.
Notification under Section 35AC re-notifies the Mobile Creches scheme in Raja Bazaar, New Delhi, as an eligible project covering child development inclusion, daycare services in Delhi/NCR, training in the northern Hindi-speaking belt, and advocacy for creche/childcare arrangements, extending eligibility for a further three-year period on recommendation of the National Committee, with no change to the approved corpus fund.

Extension of eligible project status under section 35AC permits a further three-year qualification but excludes the lapsed initial financial year.
Central Government notifies extension under section 35AC for the Construction of a special school by Vivekananda Loksiksha Niketan for a further three-year period commencing with financial year 2010-11, maintaining the approved project cost of Rs. 1.41 crore, and directs that no certificate under section 35AC will be issued for the lapsed initial year.

Tax deduction eligibility under Section 35AC extended for specified pain relief centre project for a further multi year period.
Central Government notification under Section 35AC extends qualification of the project "Equipments, running of Pain Relief Centre (SATSEVA)" by Care India Medical Society as an eligible project for a further three-year period commencing with financial year 2011-12, following the National Committee's recommendation under rule 11M. The notification retains the approved project cost of Rs. 615.50 lakh including a corpus fund of Rs. 600.00 lakh, with no change to the approved cost, thereby preserving the project's statutory eligibility for the specified further period.

Notification under Section 35AC extends tax-eligible status of MatruSeva women's health program for an additional three-year period.
The Central Government, exercising powers under Section 35AC of the Income-tax Act, notifies "Matruseva (Health maintenance program for women)" carried out by Care India Medical Society as an eligible project and extends its notified tax-eligible status for a further three financial years commencing with financial year 2011-12, on the recommendation of the National Committee for Promotion of Social and Economic Welfare and without any change in the approved project cost.

Section 35AC eligibility extended for midday meal project, with certification barred for the lapsed financial year.
Notification extends eligibility under Section 35AC to the Midday Meal project executed by Iskcon Food Relief Foundation in Madhya Pradesh for a further three financial years, while directing that no certificate under the provision shall be issued for the already lapsed initial year; it also amends the earlier notification to substitute the previously stated project cost with a higher revised cost for deduction purposes.

Deduction under Section 35AC extended for Integrated Rural Development Project; eligible period and project cost amended.
The Central Government re notified the Integrated Rural Development Project carried out by Bhansali Trust as an eligible project for deduction purposes under the Income tax Act, extending the notification for three additional financial years beginning with 2011-12, and amended the earlier notification to increase the maximum allowable project cost for deduction to a higher sanctioned amount following the National Committee's recommendation.

Section 35AC eligibility extended for Navjeevan charitable project for a further three-year period with increased cost cap.
The Central Government, under section 35AC, extends notification of Navjeevan Charitable Trust's Shree Navjevan project as an eligible project or scheme for three further financial years commencing 2011-12, based on the National Committee's recommendation that the project is properly executed and likely to continue. The amendment updates the trust's address and increases the maximum approved project cost in the earlier notification to permit a larger deduction under the Income-tax Act; a corrigendum corrects the address formatting.

Section 35AC notification: extends eligibility of St. Gregorious International Cancer Care Centre for a further period.
Notification under section 35AC designates St. Gregorious International Cancer Care Centre (Research & Training) Centre for the Blind, run by St. Gregorious Medical Mission, Parumala, as an eligible project for a further three financial years commencing 2011-12, following a recommendation by the National Committee that the project is being executed properly; the extension is granted without change to the approved cost of Rs. 30.00 crore.

Income tax exemption extension: eligible notification for hospital expansion approved for three additional financial years under tax law
The Central Government, under the Explanation to section 35AC, notifies the expansion of a 100 bedded multi speciality hospital by H.M.S. Education Society-covering purchase of equipment, recurring costs and a corpus fund-as an eligible project for a further three financial years commencing 2011 12, following the National Committee's recommendation and without any change in the previously approved project cost, thereby extending the income tax exemption notification previously issued for the project.

Section 35AC eligibility extended for a social welfare project, confirming continuation of approved cost and three-year extension.
The Central Government, exercising powers under the Explanation to section 35AC, notifies the Trikkadavoor social welfare scheme carried out by Shri C.J. Fernandez, Chooravilla Joseph Development Foundation, as an eligible project for a further three-year period commencing with financial year 2011-12, with no change to the previously approved enhanced cost and corpus fund.

Section 35AC notification approves enhanced project cost for maintenance and running of named health scheme, increasing allowable deduction.
Notification under Section 35AC designates the maintenance and running of Shri K.K. Shah Sabarkantha Arogya Mandal as an eligible project and amends a prior notification to substitute the previously notified maximum project cost and corpus fund amount with higher figures, following the National Committee's recommendation that the project is properly executed.

Section 35AC eligibility extended for animal welfare project for further financial years after national committee recommendation.
Central Government notifies under Section 35AC that the People for Animals project for maintenance of animal hospitals, purchase of medicines, feed, ambulances and animal awareness programmes is an eligible scheme for a further three-year period commencing 2011-12, without change to the approved cost of Rs. 14.90 crore, following the National Committee's recommendation under the Income tax Rules and earlier notifications extending the scheme.

Section 35AC eligibility extended for outreach cancer care, vocational training and palliative therapy for three additional years.
Central Government notifies continuation of eligibility under Section 35AC for Global Cancer Concern India's scheme covering vocational training, education to a destitute child, outreach cancer care, detection camps and palliative therapy; the National Committee recommended extension after finding the scheme properly executed, and the scheme is eligible for a further three-year period commencing 2011-12 without change in the approved project cost.

Project eligibility extension under Section 35AC approved for Medical Relief Project, increasing the maximum allowable project cost.
The Central Government notifies that the "Medical Relief Project at Ahmedabad" by Dardiono Rahat Fund is an eligible project under the Income-tax Act for a further three financial years commencing 2011-12, and amends the earlier notification by substituting the prior maximum allowable project cost with an increased maximum amount, following the National Committee's recommendation under the Income-tax Rules to extend eligibility and enhance the project cost ceiling.

Notification under Section 35AC increases the approved project cost ceiling for a charitable health centre, updating deduction eligibility.
Notification confirms the Omayal Achi Community Health Centre at Arakambakkam as an eligible project for deduction under the income-tax deduction provision and, following the National Committee's recommendation, amends the earlier notification by increasing the maximum project cost allowable for deduction while retaining the corpus fund amount.

Deduction for insurance premiums: corrigendum replaces the named annuity plan to correct the eligible plan reference.
Corrigendum amends the earlier income tax notification by substituting the named annuity plan: the phrase identifying the annuity plan of one insurer is to be read instead as identifying the annuity plan of another insurer, thereby correcting the specific annuity plan referenced for deduction treatment.

Corrigendum replacing the named insurer in an income tax notification, substituting one annuity plan issuer for another.
The corrigendum amends notification number 80/2010 by directing that the reference to the annuity plan of the ICICI Prudential Life Insurance Company Limited shall be read as the annuity plan of the TATA AIG Life Insurance Company, effecting a substitution of the named insurer in the Gazette publication.