Tax exemption eligibility extended for a designated hospital expansion project after national committee recommendation.
The Central Government specifies the "Expansion of the existing Dr. Bidhan Chandra Roy Hospital," carried out by Indian Centre for Advancement of Research and Education, as an eligible project under Section 35AC for a further three-year period commencing with financial year 2013-14, without change to the approved cost including corpus fund, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules.

Deduction under section 35AC allows increased deductible project expenditure after committee recommendation approval by central government
Amendment under section 35AC increases the maximum allowable project cost for the notified eligible project after the National Committee recommended enhancing the sanctioned cost; the Central Government substitutes the earlier amount in the original notification's Table with the higher amount while retaining the corpus fund component.

Section 35AC eligibility extended for a vocational training programme; extension approved but certificate for the elapsed year withheld.
Extension under section 35AC specifies the Vocational Training Programme by Akhil Maharashtra Education Society as an eligible project for a further three years (commencing 2012-13 through 2014-15) at the same approved cost of Rs. 300 lakh, following a National Committee recommendation confirming proper execution, with the direction that no certificate under section 35AC be issued for the already elapsed financial year 2012-13.

Project eligibility under section 35AC: specified welfare project extended as eligible scheme for further period.
The Central Government specifies the "Running projects for the welfare of visually impaired" carried out by the National Association for the Blind as an eligible project under section 35AC, extending its notified status for a further three-year period commencing 2013-14 without any change to the approved cost, following the National Committee's recommendation under the Income-tax Rules that the project is being executed properly.

Tax benefit notification under section 35AC extends eligibility of World Memorial Fund T.B. Project for three additional financial years.
The Central Government, under section 35AC and on the National Committee's recommendation, specifies the World Memorial Fund T.B. Project carried out by The Memorial Fund for Disaster Relief India as an eligible project or scheme for a further three-year period commencing with financial year 2013-14, without change to the previously enhanced approved cost, thereby continuing its qualification for tax incentives applicable to specified social welfare projects.

Project title change under Section 35AC: amendment of notified rural development project to reflect revised block-level locations.
The Central Government amended a prior notification under section 35AC to substitute the project title for a rural development project executed by Srinivasan Services Trust, replacing the earlier village-specific description with a description referencing specific Blocks of Pune district, following the trust's request and the National Committee's recommendation confirming proper execution.

Section 35AC project eligibility extended for Ensuring Children Learn project, cost unchanged but past year certificate disallowed.
The Central Government specifies the scheme "Ensuring Children Learn" by Naandi Foundation as an eligible project under Section 35AC for a further three year period, on the recommendation of the National Committee, with the approved cost of Rs.3.45 crore unchanged; no certificate under section 35AC shall be issued for the first of those financial years because it has already elapsed.

Section 35AC benefit extension granted for hospital project; certificate barred for already elapsed financial year.
The Central Government specifies that the Haji Abdul Majid Memorial Public Trust's hospital and research centre project remains eligible for tax incentives under Section 35AC at the unchanged approved cost and, acting on the National Committee's recommendation, extends the project's eligibility for a further three-year period beginning with the financial year 2012-13, but directs that no certificate under Section 35AC shall be issued for the already elapsed financial year 2012-13.

Tax exemption eligibility extended for notified social welfare project, but certificates won't be issued for elapsed fiscal years.
The Central Government extends eligibility of the "Shree Pragna Chakshu Mahila Seva Kunj" project under the tax deduction provision for a further three-year period commencing with the financial year beginning 2012-13, without change to the approved project cost including the corpus fund, and directs that no certificate under the tax deduction provision shall be issued for financial years that have already elapsed.

Extension of notified eligible project: Gift of Vision retains section 35AC eligibility for further financial years.
The Central Government notifies that the charitable project "Gift of Vision, Bangalore" by Sri Kanchi Kamakoti Medical Trust remains an eligible project under section 35AC, extended for a further three-year period without change to the approved project cost, based on the National Committee's recommendation and the statutory powers under the Income-tax Act and Income-tax Rules.

Project specification under tax law extended for Gift of Vision, permitting continued eligibility for donor expenditure claims.
The Central Government specifies the scheme "Gift of Vision" by Sri Kanchi Kamakoti Medical Trust, Sankara Eye Centre, Coimbatore, as an eligible project under the tax statute, without change to the approved cost including corpus fund, and extends its specification for a further three-year period beginning 2013-14 following the National Committee's recommendation that the project is being properly executed.

Tax exemption eligibility under section 35AC: charitable ambulance and welfare project retained as eligible for three further years.
Central Government notifies under section 35AC that the Shree Baldevdas Charitable Trust's scheme for purchase of ambulance, instruments and welfare activities is an eligible project or scheme without change in the approved cost of Rs.490 lakh including a corpus fund of Rs.30 lakh, and specifies continued eligibility for a further three-year period beginning with financial year 2013-14 (2013-14 to 2015-16) following the National Committee's recommendation.

Section 35AC eligibility extended for specified school and rehabilitation project, but no certificate for elapsed financial year.
Notification under Section 35AC re-notifies the specified school and rehabilitation project carried out by Shubham Karothi as an eligible project for a further three-year period commencing with financial year 2012-13, without change to the approved project cost of Rs.400 lakh. The notification directs that no certificate under Section 35AC shall be issued for financial year 2012-13 because that year has already elapsed.

Section 35AC specification extends eligibility of Vedanta Computer Education Project for an additional period under Income-tax rules.
The Central Government specifies the Vedanta Computer Education Project carried out by Vedanta Foundation as an eligible project under section 35AC for a further three-year period beginning with the financial year 2013-14, without any change in the approved cost, following a National Committee recommendation under the Income-tax Rules that the project is being executed properly.

Tax incentive under section 35AC extended for the Basavanagudi swimming pool project for three further financial years.
Notification under section 35AC declares the Basavanagudi Aquatic Centre's swimming pool complex with boarding, lodging and gym facilities an eligible project for a further three-year period commencing 2013-14, following the National Committee's recommendation and confirming no change to the approved cost of Rs. 100.30 lakh.

Tax benefit extension for an eligible social-welfare project permits continued specified-deduction treatment for additional financial years.
The Central Government specifies the "Sight for the sightless & Quality Healthcare" project by Sadhu Vaswani Mission as an eligible project for specified-deduction treatment, extending its eligibility for three further financial years beginning 2013-14, on the National Committee's recommendation and without any change to the approved cost of Rs. 62.82 crore.

Notification under section 35AC extends eligibility of Om Gurudev Rural Hospital & Research Centre for three more years.
The Central Government, on recommendation of the National Committee, notifies the project "Om Gurudev Rural Hospital & Research Centre" carried out by Vishwatmak Jangli Maharaj Ashram Trust as an eligible scheme under section 35AC for a further three-year period commencing with financial year 2013-14 because the project is being executed properly and is likely to extend beyond its initial period; the extension is granted without change in the approved cost framework.

Tax exemption project notification: 'Apna Ghar' scheme's notified eligibility extended for an additional three-year period.
Notification designates "Apna Ghar", implemented by Seva Parmo Dharm (trust) in Udaipur, as an eligible project for tax-exempt contributions, records a prior enhancement of the approved cost and corpus fund, and-following the National Committee's recommendation-extends the project's notified eligibility for a further three financial years commencing 2013-14 without change to the approved cost and corpus fund.

Section 35AC project extension grants continued tax-deduction eligibility and raises the allowable project cost ceiling.
Notification under Section 35AC designates B.T. Savani Kidney Hospital, executed by Saurashtra Kidney Research Institute, as an eligible project for a further three-year period commencing 2013-14, following a recommendation under rule 11M(5) that the project is properly executed and likely to extend beyond six years. The notification amends prior notifications to substitute the earlier stated maximum allowable cost for deduction under Section 35AC with a revised ceiling of Rs. 8.50 crore.

Extension of eligible social welfare project designation under Section 35AC extends notification period and raises allowable project cost.
The Central Government notifies continued specification of the "Expansion of Old Age Home" project by Sree Sree 108 Karunamoyee Kalimata Mandir as an eligible project for three further financial years starting 2013 14, based on the National Committee's satisfaction with project execution. The notification amends the earlier maximum allowable project cost from Rs. 666.07 lakh to Rs. 856.97 lakh, while retaining a corpus fund of Rs. 400 lakh.