Tax deduction eligibility increased for approved social welfare project, raising allowable project cost ceiling for the Sanjivani scheme.
The Central Government amends a prior notification under the Explanation to section 35AC to increase the maximum project cost eligible for deduction for the Sanjivani Gramin Arogya Kendras run by Sanjivani Health and Relief Committee, substituting the earlier notified cost ceiling with a higher amount following a recommendation by the National Committee that the project is being properly executed.

Eligible project designation under section 35AC extended and allowable project cost increased for specified charitable scheme.
The Central Government, under the Explanation to section 35AC, has notified continuation of the project "A Caring Hand" by Navjeevan Charitable Trust for a further three-year period following the National Committee's recommendation, and has amended the prior notification to substitute a higher maximum permissible project cost in the table entry that determines the ceiling on expenditure eligible for deduction under the provision.

Tax exemption eligibility under section 35AC extended for tribal education project, enabling deductible expenditure for further years.
Central Government notifies continuation of the Gujarat Bal Vikas Mandal project providing educational and technical support for tribal students as an eligible project under section 35AC, on the National Committee's recommendation under rule 11M(5), preserving the previously approved cost and extending eligibility for a further three-year period beginning 2013-14.

Tax exemption for eligible projects extended: notified mid-day meal scheme retains eligibility following committee recommendation.
Notification under section 35AC extends eligibility of the "Vidya Prasad" mid-day meal project run by Samarthanam Trust for tax-exempt expenditure purposes for a further three-year period, on the recommendation of the National Committee for Promotion of Social and Economic Welfare, without altering the previously approved project cost.

Eligible project extension under section 35AC: Lepra Society projects specified for a further three-year period.
Notification extends specification of projects carried out by Lepra Society as eligible projects under section 35AC, confirming the listed health and social-intervention schemes remain specified without change to the approved aggregate cost, and authorising continued recognition for a further three-year specification period commencing with financial year 2013-14.

Section 35AC deduction: notified charitable projects permitted specified project costs as tax-deductible over consecutive financial years.
The Central Government notifies two charitable institutions under Section 35AC, specifying their eligible projects, estimated costs (including corpus funds) and the maximum amounts allowable as deductions for the projects. The notification limits the approvals and deductible amounts to the specified three financial years commencing 2013-14 through 2015-16, thereby defining the temporal and monetary scope for claiming deductions under Section 35AC for the named schemes.

Eligible project recognition under income tax law extended for further years; no certificate issued for the lapsed financial year.
The Central Government notifies that the "Children's Home and Aged Home" project by The United Educational and Social Welfare Trust is an eligible project for a further three-year period beginning 2013-14 to 2015-16, with no certificate to be issued for the lapsed financial year 2012-13, and substitutes a higher amount as the maximum cost allowable as a deduction in the notification table.

Eligible project extension under Section 35AC continues tax benefit for rehabilitation centre for a further three-year period
The notification renews designation of the eligible project or scheme "Rehabilitation Centre for Physically and mentally challenged children" run by Shri Balaji Shikshan Prasarak Mandal for a further three-year eligibility period, on the recommendation of the national committee, without change to the approved project cost or corpus fund.

Section 35AC eligible project extension and increased cost ceiling for Integrated Rural Development Programme for an additional three-year period.
Section 35AC notification extends eligibility for tax-deductible expenditure on the "Integrated Rural Development Programme" carried out by Lupin Human Welfare & Research Foundation for a further three financial years commencing with 2014-15, and amends the earlier notification to increase the maximum estimated project cost allowable for deduction, implementing a recommendation under rule 11M for extension and cost enhancement.

Eligible project notification extends hospital scheme and raises approved project cost for Dr. M.L. Dhawale Trust.
Notification under Section 35AC extends the Dr. M.L. Dhawale Memorial Trust's eligible health project-covering construction and equipping of a thirty bed hospital, modernisation, and mobile health clinics-for a further three year period commencing with financial year 2014 15, and amends the maximum allowable project cost for deduction purposes to Rs.1600.63 lakh, including a corpus fund of Rs.186 lakh.

Section 35AC deduction extended for three years and maximum allowable project cost increased by government notification.
The Central Government has notified that Srinivasan Services Trust's rural development and afforestation scheme for 30 villages is an eligible project for tax-deduction purposes for three further financial years beginning 2014-15 to 2016-17, following a recommendation by the National Committee for the Promotion of Social and Economic Welfare; the notification also amends prior entries to increase the maximum allowable project cost for deduction claims and consolidates earlier changes to villages, project name and beneficiary count.

Section 35AC eligibility extended for Rotary Eye Care Institute, permitting continued qualifying expenditure treatment under notified scheme.
The Central Government, on the National Committee's recommendation under the Income tax Rules, re notifies the eye care project executed by a social welfare society as an eligible project under section 35AC for a further three year period, preserving its status for qualifying expenditure treatment and confirming no change to the previously approved project cost.

Eligible project status under section 35AC extended for Solapur Zilla Magas Samaj Seva projects for a further three-year period.
The Central Government notifies that the project comprising a primary ashram school, a junior college, a boys' hostel and a girls' hostel carried out by Solapur Zilla Magas Samaj Seva, Va Sanshodhan Sanstha is re-specified as an eligible project under the Explanation to section 35AC for a further three-year period beginning with financial year 2013-14, with the approved cost remaining unchanged.

Eligible project notification under section 35AC extends healthcare project eligibility for Sri Guru Ram Das Charitable Hospital Trust.
The Central Government, acting under the Income Tax Act provision and on the national committee's recommendation, notifies the healthcare project carried out by Sri Guru Ram Das Charitable Hospital Trust as an eligible project for a further three financial years without any change to the approved project cost, after determining the project is being executed properly and may extend beyond six years.

Eligible project designation under income tax extended for hospice and rural outreach programmes after committee recommendation.
The Central Government re-notifies the outpatient and home-based hospice services, mobile rural hospice outreach, and integrated community hospice programmes for AIDS operated by the Chennai charitable foundation as eligible projects under the Income-tax Act for a further three-year period beginning with the financial year 2013-14, on the recommendation of the National Committee and without any change in the approved project cost.

Section 35AC tax-incentive eligibility extended for Sharada Dhanvanthari medical project for three further financial years.
The Central Government notifies extension of tax-incentive eligibility for Sharada Dhanvanthari Medical Centre & Haemodialysis Centre, executed by Sri Abhinava Vidyatheertha Mahaswmigal Peetarohanam Silver Jubilee Commemoration Medical Foundation, for a further three financial years commencing 2013-14, without any change to the approved project cost of Rs. 1.02 crore, following the National Committee's recommendation under the Income-tax Rules that the project is being properly executed and will extend beyond six years.

Tax deduction eligibility extended for Navsari Cancer Care Foundation oncology wing with approval to increase the project's cost ceiling.
The Central Government specifies the Navsari Cancer Care Foundation oncology wing as an eligible project for three further financial years following a committee recommendation that the project is being executed properly, and amends the earlier notification by substituting an enhanced maximum project cost and corpus fund in the notification table, thereby revising the ceiling for deductible expenditure under the statutory deduction regime.

Deduction eligibility under section 35AC extended for construction and running of a home for challenged children.
Central Government notifies continued tax deduction eligibility for the Society of Friends of Sassoon Hospital project to construct and run a home for mentally and physically challenged children, extending designation for three financial years commencing 2013-14 through 2015-16 without changing the approved project cost of five crore including a corpus fund of two crore.

Eligible project extension under Section 35AC confirms further three-year eligibility for Naotoumai Rural Development Association rehabilitation scheme.
The Central Government notifies the "Rehabilitation centre for the needy children, youth, women, aged and AIDS/HIV/STD control" by Naotoumai Rural Development Association as an eligible project and, on the National Committee's recommendation and without change to the approved project cost, extends its eligible status for a further three years beginning with financial year 2013-14 (covering 2013-14 through 2015-16).

Extension of eligibility under Section 35AC: Solapur Zilla Magas Samaj Seva's project designated for a further three-year period.
The Central Government re-notifies the project "Uplift Downtroddens' providing health, food & education to Nomadic Tribal," carried out by Solapur Zilla Magas Samaj Seva, as an eligible project under Section 35AC for a further three-year period beginning with financial year 2013-14, without any change in the approved estimated cost of Rs. 583.63 lakh, including a corpus fund of Rs. 1 crore.