Extension of eligibility under section 35AC: Prayas Juvenile Aid Centre's notified status preserved for a further period.
The Central Government notifies continuation of Prayas Juvenile Aid Centre, Delhi as an eligible project or scheme under section 35AC, acting on the National Committee's recommendation that the project is being executed properly, and extends the scheme for a further three-year period beginning with the stated financial year without change in the approved project cost.

Section 35AC deduction: extension and amendment of eligible project for free medical aid, increasing cost and adding corpus.
The Central Government, exercising powers under section 35AC, has specified the Gujarat Sarvar Mandal project for free medical aid as an eligible project for a further three year period and clarified that no exemption is available for the lapsed financial year. The National Committee recommended, and the notification implements, an upward revision of the notified maximum allowable project cost and the addition of a corpus fund, by amending the Table in the original notification, thereby altering the amounts of expenditure that qualify for deduction under section 35AC.

Deductibility under section 35AC extended for National Association for the Blind with increased allowable project cost.
The Central Government renews notification of the project "National Association for the Blind" as an eligible project for deduction under section 35AC for a further three-year period commencing with the 2014-15 financial year, following the National Committee's recommendation that the project is being properly executed. The notification also amends the previously specified maximum allowable project cost by substituting the earlier figure with a higher project cost for deduction purposes, effectuating the Committee's recommendation under the Income-tax Rules and the powers vested in the Central Government.

Eligible project cost amendment under Section 35AC clarifies allowable cost breakdown for a notified health centre project.
Amendment to the notification under Section 35AC modifies the Barsana Community Health Centre Project entry to retain the approved aggregate project cost while expressly stating that the amount includes cost of construction, equipment and facility creation and a corpus fund; the amendment follows the National Committee's recommendation under rule 11M confirming proper execution.

Tax incentive for social welfare: eligible project designation for leprosy rehabilitation extended for a further multi-year period.
The Central Government notified a further extension of the eligible project status for the leprosy rehabilitation scheme carried out by The Leprosy Mission Trust India, on the recommendation that the scheme is properly executed and will continue beyond nine years, while retaining the previously approved project cost and continuing entitlement to tax-incentive benefits for the stated multi-year period commencing with the 2014-15 financial year.

Eligible project extension under section 35AC: vocational training scheme duration extended and project cost revised.
Notification under section 35AC extends the notified scheme for vocational and skill training for women in urban slums carried out by Maathru Bhoomi Foundation for a further three financial years and amends the original notification by substituting the previously notified maximum allowable project cost with a revised higher project cost, following a recommendation of the National Committee for Promotion of Social and Economic Welfare that the project is being executed properly.

Section 35AC eligible project extension secures continued expenditure eligibility for Disability Reduction Project for three financial years.
The Disability Reduction Project by Impact India Foundation is notified as an eligible project under section 35AC for a further three years beginning with financial year 2014-15 through 2016-17, without any change to the approved cost of Rs. 590.00 lakh, following recommendation by the National Committee for Promotion of Social and Economic Welfare indicating proper execution.

Tax incentive project amendment expands preventive health and community health centres, enabling capital investment for rural healthcare initiatives.
The Central Government amends the notified eligible project "Bhaktivedanta Hospital-Community Health Services" carried out by Sri Chaitanya Seva Trust to extend its scope to promote positive/preventive health including cardiac care and urology, create community health centres in remote areas via village adoption in Thane district and adjoining areas to supplement government development programmes in tribal and rural areas, include rural empowerment activities such as water conservation, organic farming, alternative energy and soil biotechnology, and to recognise additional capital expenditure for construction, infrastructure and equipment while retaining the approved project cost.

Eligible Project Notification extends status for Kannoli - Vision Saver, increasing approved cost and adding Odisha to its scope.
Notification designates "Kannoli - Vision Saver" by Sankara Eye Hospital as an eligible project for three further financial years commencing 2014-15, following the national committee's recommendation. It amends the originally notified parameters by increasing the approved project cost, including the corpus fund component, and extends the project's area of work to include the State of Odisha, substituting the earlier maximum allowable cost with a higher figure.

Project extension under Income Tax Act: eligible school and vocational centre construction scheme extended for additional financial years.
The Central Government, on recommendation of the National Committee for Promotion of Social and Economic Welfare, extends the notified eligible project carried out by The National Federation of the Blind, Rachanatmak Karya Samiti, Mumbai for a further multi year period without any change in the approved total cost and corpus fund, thereby maintaining its designation under the Income Tax Act for the extended term.

Eligible project status under the Income-tax Act extended for the Kidney care scheme; prior approval and cost remain unchanged.
Notification extends eligible project status for the "Kidney care" scheme carried out by Arogyaseva Medical Academy of India, Pune, for a further three financial years commencing with 2014-15, under the Explanation to the Income-tax Act enabling tax incentives for notified projects. The extension follows a recommendation by the National Committee for Promotion of Social and Economic Welfare and preserves the previously approved project cost without change.

Project cost ceiling under section 35AC increased for Empathy Foundation's school project, raising the deductible limit.
The Central Government amends the prior notification to increase the maximum allowable project cost for Empathy Foundation's school renovation and construction project, substituting the earlier notified ceiling with a higher approved amount, thereby changing the cap on expenditure eligible for deduction under the statutory tax provision.

Section 35AC project extension approved for Saath Charitable Trust's integrated development programmes without change in approved cost.
The Central Government, pursuant to the Explanation to Section 35AC and on the National Committee's recommendation under rule 11M of the Income-tax Rules, extends specification of Saath Charitable Trust's "Integrated Development Programmes for Urban slums and rural villages" as an eligible project for a further three-year period, preserving the originally approved total cost and corpus fund without change and treating the extension as commencing with the financial year following the project's initial term.

Tax deduction for notified project extended as Yugantar Bharati's Saranda Forest conservation scheme re notified for three additional years.
The Central Government, on the National Committee's recommendation that the project is properly executed, re notifies "The Changing face of Saranda Forest: Implications for conservation of Natural Resources" carried out by Yugantar Bharati (NGO) for a further three financial years commencing 2014 15, under the statutory power to specify eligible projects for tax deduction purposes, with no change to the approved project cost.

Eligible project designation under section 35AC extended, maintaining approved cost and corpus for the Gandhigram Trust project.
The Central Government notifies continuation of the project "Sustainability and building corpus fund for children's home/hospital/educational Institutions of Gandhigram Trust" as an eligible project under the Explanation to section 35AC, on the National Committee's recommendation, extending the notified period for three further financial years commencing with 2014-15 and preserving the previously approved overall project cost and corpus allocation.

Deduction under section 35AC: government approves enhanced project cost for Bharti Foundation's eligible education scheme.
The Central Government amends the earlier notification designating Bharti Foundation's "Satya Bharti Schools" as an eligible project by substituting the previously notified maximum project cost and corpus fund figures with higher figures, thereby increasing the ceiling for expenditure eligible for deduction under section 35AC of the Income tax Act, following a recommendation of the National Committee for Promotion of Social and Economic Welfare.

Tax deduction eligibility extended for Medical Mobile Unit Project by Hinduja Foundation; project cost ceiling increased and notification amended.
The Central Government re-notifies the "Medical Mobile Unit Project" carried out by Hinduja Foundation as an eligible project under Section 35AC for a further three years beginning 2014-15, on recommendation of the National Committee, and amends the earlier notification by substituting the previously stated maximum project cost in the notification table with a revised higher amount, thereby changing the cost ceiling for deduction under Section 35AC.

Section 35AC eligible project extension granted, expanding notified scheme scope and increasing approved project cost.
The Central Government notifies that the recurring-cost scheme for thalassemia screening, disaster management, mobile Medicare programmes, distribution of artificial limbs and disability aids, physiotherapy equipment, and running cost of a senior citizens' home by the Indian Red Cross Society (Gujarat State Branch) is approved as an eligible project for a further three financial years commencing 2014-15, and amends the earlier notification to increase the maximum allowable project cost to the revised total including the corpus fund.

Section 35AC deduction: extension and increased project cost amend availability of exemption for a lapsed financial year.
The notification extends the scheme "Construction, equipment, furnishing of Navjyoti Centre for mentally handicapped" carried out by AAROH for a further three-year period commencing with the stated financial year, while substituting the previously notified maximum cost and corpus fund with a higher project cost and corpus fund, and specifies that no exemption is available for the already lapsed initial year of that period.

Section 35AC eligible project designation extended for Farmers Rehabilitation Project, preserving deduction eligibility for three further financial years.
The Central Government, under powers associated with Section 35AC, has extended the eligible project status of the "Farmers Rehabilitation Project" carried out by Mata Amritanandamayi Math for three additional financial years commencing 2014-15, following a recommendation by the National Committee that the project is being executed properly; the approved project cost remains unchanged.