Deductible project specification under section 35AC - Singhvi Charitable Trust's health camps approved for extended period and enhanced project cost.
The Central Government specifies the Singhvi Charitable Trust's scheme of running rural health camps in all districts of Tamil Nadu as an eligible project under the Explanation to section 35AC for a further three-year period commencing with financial year 2007-08, and amends the earlier notification to substitute the previously allowed maximum project cost with the enhanced project cost recommended by the National Committee for Promotion of Social and Economic Welfare.

Section 35AC eligible project designation extended and cost ceiling enhanced allowing continued tax deduction for specified community welfare scheme.
The Central Government specifies that Tata Sponge Iron Limited's Keonjhar District programme of potable water provision, school repairs, agricultural promotion and medical facilities is an eligible project for a further three-year period and substitutes the previously prescribed maximum allowable project cost with an increased ceiling following the National Committee's recommendation.

Section 35AC specification extends eligibility and increases sanctioned project cost for a women's care hostel project.
Specification under Section 35AC designates Jagshanti Udayan Care Hostel for Women as an eligible project for tax-deduction purposes, extends its eligibility for a further three-year period commencing from the stated financial year, and amends the prior notification to increase the maximum allowable project cost, expressly including a corpus fund, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Eligibility under section 35AC extended for School Adoption and Balwadi Project, maintaining approved project cost and tax concession.
The Central Government specifies that the School Adoption Scheme and Balwadi Project executed by The Bombay Community Public Trust in Mumbai is an eligible project or scheme under the Explanation to the Income-tax Act for a further three-year period commencing with the financial year 2006-07, without any change in the approved project cost of Rs. 300.00 lakhs, following the National Committee's recommendation under the applicable Income-tax Rules.

Eligible project specification extended for community ophthalmology programme enabling continued tax-benefit eligibility for diagnostic camps and surgeries.
Central Government specifies Diagnostic camps and cataract eye surgeries under the Free Ophthalmic Hospital's Society community ophthalmology programme as an eligible project or scheme under the Explanation to section 35AC, approving continuation without change in the approved project cost and extending the specified period for a further three years following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Tax deduction eligibility under Section 35AC extended for the charitable educational and memorial project, enabling continued statutory incentive treatment.
Specification under Section 35AC designates the Netaji Azad Hind Fauj Smarak Nyas project as an eligible scheme for purchase of land, construction of school and hostel buildings, purchase of furniture and books, establishment of a military school and cluster coordination centres, and operation of the project; the Central Government renewed the specification following the National Committee's recommendation, extending eligible status for a further period without change to the approved project cost and corpus fund, thereby preserving entitlement to tax-deduction benefits under the Explanation to Section 35AC.

Extension of eligible project designation preserves tax-deduction status for the Baba Amte Centre following committee recommendation.
The Central Government specifies the Baba Amte Centre for People's Empowerment, executed by Samaj Pragati Sahayog, as an eligible project or scheme for tax-deduction purposes for a further three-year period commencing in the financial year 2006-07, following a recommendation by the National Committee for Promotion of Social and Economic Welfare and without change to the approved corpus fund cost.

Tax benefit eligibility for charitable cancer care extended under section 35AC, authorising continuation of free food and drugs provision.
The Central Government specifies under the Explanation to section 35AC that the scheme providing free food and anti cancer drugs to poor cancer patients in general wards of the Cancer Institute at Chennai, executed by The Cancer Institute (WIA) Trust, is an eligible project for a further three year period commencing financial year 2007 08; this specification follows the National Committee's recommendation and is made without any change in the previously approved cost as corpus fund only.

Section 35AC project specification extends tax-eligible status of Basavanagudi swimming pool complex for three years.
The Central Government, under the Explanation to section 35AC, specifies the Basavanagudi Aquatic Centre's construction and running of a swimming pool complex with boarding and lodging and a modern gymnasium as an eligible project for tax-relief for a further three years commencing with financial year 2007-08, on the recommendation of the National Committee under rule 11M, without any change in the approved cost of Rs. 100.30 lakhs.

Tax exemption eligibility extended for integrated water and natural resources management project; specified for a further three-year period.
The Central Government specifies that the integrated project on Water and Natural Resources Management by Programme Support Unit Foundation, aimed at improving livelihoods of rural poor and forest fringe dwellers in Uttar Pradesh and West Bengal, continues to qualify as an eligible project under the Explanation to section 35AC for a further three-year period commencing 2007-08, without any change in the approved project cost including the corpus fund, following a committee recommendation confirming proper execution.

Tax deduction under section 35AC: eligible charitable housing scheme specified and extended with enlarged project scope.
The Central Government, under the Explanation to section 35AC, re-specifies Mata Amritanandamayi Charitable Trust's "Amrita Kuteeram" housing scheme as an eligible project for a further three years from financial year 2006-07, and amends the original notification by increasing the project scope from 5000 to 1,00,000 houses and raising the maximum cost allowed as deduction to a revised higher ceiling.

Deduction under Section 35AC: government approved social welfare projects specified with capped allowable costs for tax relief.
The Central Government, on the Committee's recommendation, approves institutions and specifies eligible projects or schemes under Section 35AC, listing for each the estimated project cost and the maximum portion of that cost allowable as deduction; the tabular approval sets project descriptions, cost ceilings (including corpus where specified) and applies for the stated three year financial period, subject to later substitutions recorded in the notification notes.

Research approval under tax law requires audited accounts, certified donation statements and genuine research for continued tax benefit.
Approval is granted to The Kuppuswami Sastri Research Institute as an approved research institution partly engaged in research; it must utilize sums for scientific research, carry out social science research through faculty or students, maintain books of account, obtain an annual audit by a qualified accountant and submit the audit report and an auditor certified statement of donations and application of funds to the tax authorities by the income tax return due date. The Central Government may withdraw approval for failures in accounting, audit, reporting, genuineness of research activities, or noncompliance with the governing rules.

Research donation eligibility approved for ITC Sangeet Research Academy, subject to audit, utilization and reporting conditions.
ITC Sangeet Research Academy, Kolkata is approved as an other institution partly engaged in research activities from 1-4-2005 subject to conditions: sums received must be used for scientific research conducted by its faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report and an auditor certified statement of donations and amounts applied for research furnished to the tax authorities by the return filing due date; failure to comply or cessation of genuine research activity may result in withdrawal of approval.

Approval under Section 35(1)(ii) conditions research funding, audit reporting and separate donation accounting for tax recognition.
Approval under Section 35(1)(ii) was granted to Indian Cancer Society, Mumbai as an other institution partly engaged in research activities subject to conditions: payments must be used for scientific research; research carried out by faculty or enrolled students; books of account maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the income tax return due date; and a separate auditor certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for specified non compliance or cessation/non genuineness of research activities.

Approval under Section 35(1)(ii): organisation recognised for partly research activities subject to audit and disclosure conditions.
Approval recognises the organisation as an other institution partly engaged in research effective 1-4-2003, subject to conditions: sums paid must be utilised for scientific research; research must be carried out through faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report furnished to the tax officer by the return due date; and a separate auditor-certified statement of donations received and amounts applied for research must accompany the audit report.

Approval under Section 35(1)(ii) permits tax-recognized research funding subject to audit and reporting compliance.
Approval under Section 35(1)(ii) has been granted to Jnana Prabodhini Samshodhan Sanstha (JPSS), Pune, effective 1-4-2004, in the category of other institutions partly engaged in research, subject to conditions that payments be utilized for scientific research and that the institution carry out social sciences research. The approval requires maintenance of books, annual audit by a defined accountant, timely submission of the auditor's report, and a separate auditor-certified statement of donations and sums applied to research; failure to comply may lead to withdrawal of approval.

Tax approval for research institution - recognition granted subject to research use of funds, audit and reporting compliance.
SASMIRA, Mumbai is approved for tax recognition under Section 35(1)(ii) as an "other Institution, partly engaged in research activities" effective 1 April 2000, conditional on using receipts for scientific research, conducting research through faculty or enrolled students, maintaining audited books and furnishing the audit report by the return due date, and providing an auditor certified statement of donations and sums applied for research; approval may be withdrawn for failures to maintain accounts, furnish required reports or statements, cessation or lack of genuine research, or noncompliance with the governing provisions.

Research approval requires donor payments be used for scientific research with audit, reporting and compliance conditions.
Approval was granted to U.N. Mehta Institute of Cardiology & Research Centre as an other institution partly engaged in research effective 1 April 2001, subject to conditions that donor sums be used for scientific research, research be carried out by faculty or enrolled students, and the institute maintain books, obtain annual audit by a prescribed accountant and submit the audit report and an auditor certified statement of donations and amounts applied for research to the tax authority; approval may be withdrawn for specified failures.

Approval under Section 35(1)(ii) permits donor deductions for scientific research subject to audit, reporting and compliance requirements.
Approval is granted to The Arya Vaidya Sala, Kottakal, as an approved institution for research-related donations effective 1-4-2005, subject to utilization of sums for scientific research conducted by its faculty or enrolled students, maintenance of books of account, annual audit by a qualified accountant with timely filing of the auditor's report, and provision of a separate auditor-certified statement of donations received and amounts applied for scientific research; approval may be withdrawn for failures to comply with these conditions or if research activities are not genuine.