Exemption under section 35AC extended to National Association for the Blind for three additional fiscal years.
The Central Government, under section 35AC, notifies the project "National Association for the Blind" as an eligible project for a further three-year period beginning with financial year 2008-09, following a recommendation by the National Committee and expressly without any change in the previously approved project cost.

Exemption under section 35AC extended for Sundeep Foundation; approval excludes the already elapsed financial year and raises project cost.
The Central Government re-notifies the project "Running of Health Care and Education activities in Gujarat and Maharashtra" by Sundeep Foundation for three further years beginning with financial year 2007-08, but states that approval is not valid for funds collected in the already elapsed financial year and no exemption certificate will be issued for that year; it also increases the maximum sanctioned project cost from Rs. 70.00 lakh to Rs. 120.00 lakh pursuant to a recommendation under rule 11M(5).

Tax exemption under section 35AC extended for trust's hospital scheme with amended project cost and timeframe.
The Central Government, under the Explanation to section 35AC and on a National Committee recommendation, extends by three years the notified eligible project executed by Dr. M.L. Dhawale Memorial Trust for hospital construction, modernisation, mobile clinics and community health workers, and amends the notified maximum project cost by substituting the earlier figures with a revised single project cost for the extended period.

Section 35AC eligibility extension: Lepra Society projects renewed for a further three-year period, not valid for the elapsed financial year.
The Central Government has notified extension of eligibility under Section 35AC for specified Lepra Society leprosy eradication and related health projects for a further three-year period beginning with financial year 2007-08, without change in approved project costs. The extension follows a recommendation by the National Committee that the projects are being properly executed. Because the 2007-08 year had already elapsed, the approval does not apply to funds collected during that year and no certificate for exemption of donations shall be issued for that financial year.

Exemption under section 35AC extended for Friendship Foundation's eye hospital scheme, but approval excluded for the elapsed financial year.
Notification extends eligibility of the Friendship Foundation Trust project "Equipments and vehicle, running of Eye Hospital/camps at Bharatpur, Rajasthan" as an eligible project for a further three years beginning with financial year 2007-08, keeping the approved cost at Rs. 50.00 lakh plus a corpus fund of Rs. 30.00 lakh, but expressly disallows validity for financial year 2007-08 for funds collected during that year and prohibits issuance of donation exemption certificates for that year.

Exemption under section 35AC extended for Corpus fund for Cansupport, preserving approved cost and eligibility.
The Central Government notifies extension of the Section 35AC exemption to the "Corpus fund for Cansupport" scheme for a further three years beginning with financial year 2008-09, maintaining the approved project cost of Rs. 5.50 crore. The extension is based on the National Committee's recommendation that the project is being executed properly and is effected under the statutory powers enabling such notifications.

Exemption under section 35AC: mid-day meal project extended and project cost amended enabling continued qualifying deductions.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to Section 35AC, notifies that the "Mid day meal to students in Maharashtra" scheme by Iskson Food Relief Foundation is extended for three more years beginning with financial year 2008-09, and amends the earlier notification to substitute the previously specified maximum project cost with a higher approved project cost following the National Committee's recommendation under rule 11M(5).

Exemption under section 35AC: senior citizens daycare scheme's eligibility extended for a further three-year period.
Exemption under section 35AC is applied to "John Daycare and Boarding for Senior Citizens Association" by government notification, extending the project's eligibility as an approved scheme for a further three years beginning with financial year 2008-09, without any change in the previously approved project cost.

Exemption under section 35AC: designated eye-care project approved for tax-eligible status and statutory extension following committee recommendation.
Notification designates the project "Setting up of satellite eye care centres" by Kutch Vikas Trust as an eligible project for income-tax exemption under the statutory provision for social welfare projects; the National Committee recommended, and the Central Government approved, a three-year extension of the originally notified three-year period without change to the approved project cost.

Section 35AC exemption extended: Pratham Delhi Education Initiative's eligible project renewed for a further three-year period.
The Central Government extended the notification recognizing "Pratham Delhi Education Initiative at Delhi" as an eligible project under Section 35AC for a further three-year period beginning with financial year 2008-09, following a recommendation by the National Committee for the Promotion of Social and Economic Welfare and noting continued proper execution; the extension is effected without change in the approved project cost of Rs. 1229.38 lakh.

Exemption under section 35AC extended for a notified charitable project; eligible period renewed for three years.
Central Government extends the notified eligibility of the project "Home for physically handicapped girls and women" by Ramakrishna Vivekananda Mission as qualifying for exemption under section 35AC for a further three years beginning with financial year 2008-09, following a recommendation by the National Committee under rule 11M of the Income-tax Rules, 1962, and confirms no change in the previously approved project cost.

Exemption under section 35AC extends eligibility for a charitable school project and maintains approved cost unchanged.
The Central Government has notified continuation of the "Senior Secondary School" project by The Good Samaritans, New Delhi, as an eligible project for exemption under section 35AC, following the National Committee's recommendation; the project's approved cost remains unchanged and the notification extends eligibility for a further three-year period beginning with financial year 2008-09.

Exemption under section 35AC extended to a healthcare project, continuing its notified eligible status after committee recommendation.
The Central Government notifies extension of exemption under section 35AC for the "Health care project" by Umeed at the specified Hauz Khas address, declaring it an eligible project for a further three years from financial year 2008-09, on the recommendation of the National Committee and without any change in the approved project cost.

Exemption under section 35AC extended for a biotechnology sustainability project for a further period, preserving tax-deduction eligibility.
Exemption under section 35AC is extended to "Sustainable development through biotechnology" by Vidya Pratishthan as an eligible project for a further period of three years beginning with financial year 2008-09, without any change in the approved project cost, the extension being made following the National Committee's recommendation that the project is being executed properly.

Exemption under section 35AC: government notification approves specific institutions' projects for deductible costs subject to capped limits and approval periods.
Exemption under section 35AC notifies named institutions and approves specific projects or schemes, stating estimated project costs and the maximum cumulative amount of those costs allowable as deduction under the provision, with those caps applicable across the designated financial years and subject to amendment notes that revise certain amounts.

Research approval for donations enables tax-deduction eligibility subject to audited accounts and use for scientific research.
National Health & Education Society (P.D. Hinduja National Hospital and Medical Research Centre), Mumbai, is approved as an other Institution partly engaged in research from 1 April 2008. Conditions: donations must be used for scientific research; research performed by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report filed by the income-tax return due date; a certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures in recordkeeping, audit, reporting, genuineness of research or compliance with the governing rules.

Section 35 approval for research institutes: conditions on use of funds, audit, donation records and withdrawal for noncompliance.
Kasturba Health Society, Wardha, is approved under section 35(1)(ii) from 1 April 2005 as an other Institution partly engaged in scientific research, subject to conditions that donations be used for scientific research, research be conducted by faculty or enrolled students, separate books and a certified audit report be maintained and furnished with a certified statement of donations; approval may be withdrawn for failures to maintain accounts, to furnish audit or donation statements, for cessation or non genuineness of research, or for noncompliance with section 35(1)(ii) read with Rules 5C and 5E.

Reverse mortgage enables eligible senior owners to mortgage residential property for periodic or lump sum loan disbursements under conditions.
Scheme regulates reverse mortgage transactions for eligible senior owners, requiring written application and processing by approved lending institutions, which must execute written loan agreements and obtain specified owner, property and heir particulars. Loans may be disbursed periodically or as lump sums (lump sums capped at fifty percent of sanctioned loan), are limited to a maximum twenty-year term, and are repayable by the reverse mortgagor or their legal heirs or estate on foreclosure with interest.

Approval under Section 10(23C)(via): tax-exempt status granted to a society subject to income application and investment limits.
Approval is accorded to Faith Ministry Society under Section 10(23C)(via) subject to conditions: income must be applied wholly and exclusively to the Society's objects with limited accumulations; investments must be in permitted forms; anonymous taxable donations are includable in total income; separate accounting is required for incidental business; returns must be filed regularly; on dissolution surplus assets must transfer to a similarly purposed organization; and approval may be withdrawn for noncompliance, non-genuine activities, or fraud. The approval applies only for the purpose of Section 10(23C)(via).

Research institution approval under tax law requires use of funds for scientific research and audited, separate accounts.
Cancer Institute (WIA), Chennai is approved under clause (ii) of sub-section (1) of section 35 as an other institution partly engaged in research from 1 April 2008, subject to conditions that donations be used for scientific research, research be carried out by faculty or enrolled students, separate books of account for research receipts and expenditures be maintained and audited with the audit report and an auditor-certified statement of donations and application of sums furnished to the tax authority by the return filing due date; approval may be withdrawn for failures to maintain accounts, furnish reports, or for cessation or non-genuineness of research.