Exemption under the Income-tax provision extended for People for Animals project, maintaining prior cost approval and eligibility.
Exemption under section 35AC of the Income-tax Act is extended to the People for Animals scheme-covering maintenance of animal hospitals or shelters, purchase of medicine, feed, ambulances and animal awareness programmes-for a further three-year period beginning with financial year 2008-09, without any change to the previously approved project cost, following the National Committee's recommendation under the Income-tax Rules that the project is being executed properly.

Tax exemption under Section 35AC extended for voluntary sector capacity building project after statutory recommendation.
The Central Government has notified an extension of eligibility for the "Project for capacity building of voluntary sector" by SOSVA Training and Promotion Institute for a further three years beginning with financial year 2008-09, pursuant to the Income-tax Act exemption and a recommendation by the National Committee, and expressly maintains the previously approved project cost without change.

Section 35AC exemption extended to corpus fund for charitable trust, preserving eligibility for tax-favoured donations.
Central Government has notified the "Corpus fund for Siva Sakhti Sathya Sai Charitable Trust" as an eligible project under Section 35AC of the Income-tax Act, extending eligibility for a further three years beginning with the specified financial year, without any change in the approved project cost of Rs. 800.00 lakh, pursuant to the recommendation of the National Committee for the Promotion of Social and Economic Welfare and the powers under sub-section (1) read with clause (b) of the Explanation to Section 35AC.

Tax exemption under Section 35AC extended for Akshar centre project, preserving prior approval and project cost.
Pursuant to a recommendation by the National Committee for Promotion of Social and Economic Welfare, the Central Government has notified an extension of eligibility under Section 35AC for the "Akshar centre for hearing impaired" project carried out by Akshar Trust for a further three years beginning with the 2008-09 financial year, without any change to the previously approved project cost of Rs. 62.61 lakh.

Exemption under section 35AC: specified charitable projects approved for deductible expenditure within notified maximum limits.
Notification under section 35AC designates approved institutions and specifies eligible projects or schemes with estimated costs, and prescribes the maximum amount of such cost that may be allowed as a deduction under section 35AC. The Table sets cumulative deduction limits for each project and allocates the periods of approval across specified financial years; amendments and substitutions to institution names and certain figures are recorded in accompanying notes.

Approval under research-exemption grants conditional institution status subject to accounting, audit and donation-use compliance.
Approval recognizes Jai Research Foundation Society as an approved institution for research, conditional on using received sums for scientific research, conducting research through faculty or enrolled students, maintaining separate books of account for research funds, obtaining an audit by a qualified accountant, and furnishing the audit report and a certified statement of donations and their application by the income-tax return due date; approval is withdrawable for failures in accounting, audit filing, donation-statement filing, genuineness of research activity, or noncompliance with applicable statutory and regulatory conditions.

Research exemption approval: organization authorized subject to utilization, accounting, audit and reporting conditions, compliance required.
Approval under section 35(1)(ii) has been granted to The Voluntary Health Services, Chennai as an other institution partly engaged in scientific research, subject to conditions requiring utilization of funds for research, research through faculty or students, maintenance of separate books of accounts for research receipts and expenditure, an accountant's audit with report furnished to the tax authorities by the return due date, and a separate auditor certified statement of donations and amounts applied for research; approval may be withdrawn for specified failures or non compliance.

Exemption under section 35AC: Medical Relief Project re-specified with extended period and increased allowable project cost.
The Central Government re-specifies the 'Medical Relief Project at Ahmedabad' by Dardiono Rahat Fund as eligible under Section 35AC for three years beginning with financial year 2008-09, following the National Committee's recommendation that the project is being executed properly and may extend beyond twelve years. The notification also amends the prior notification to substitute the previously specified maximum project cost with an enhanced amount, thereby increasing the maximum cost allowable as a deduction under the relevant provision.

Exemption under section 35AC extended for a charitable construction project, but no retrospective donation certificates will be issued.
The Central Government re-notifies the Trust's "Construction of expansion and running of Gurukul or Gyan Mandir and Health Care Clinic" as an eligible project under section 35AC for a further three-year period beginning with financial year 2007-08, following the National Committee's recommendation, but stipulates that no certificate for donation exemption under section 35AC(1) will be issued in respect of funds collected during that already elapsed financial year.

Exemption under section 35AC: project approval extended with increased sanctioned cost and limited retroactive effect.
The Central Government extends recognition of the project 'Maintenance of S.J. Patel Sarvajanik Hospital at Paliad' as an eligible scheme for three years beginning with financial year 2007-08 but disallows issuance of section 35AC donation certificates for funds collected during 2007-08; it also increases the maximum allowable project cost in the original notification to Rs. 72.00 lakh pursuant to the National Committee's recommendation and powers under sub-section (1) read with clause (b) of the Explanation to section 35AC.

Tax exemption for an approved social welfare project extended; approval not valid for the already elapsed financial year.
The Research and Rehabilitation Centre for the Deaf, run by Delhi Association of the Deaf, is notified as an eligible project for a further three-year period beginning with financial year 2007-08, with approved cost unchanged, based on the National Committee's recommendation; however, no donation exemption certificate will be issued for funds collected in the already elapsed financial year 2007-08.

Exemption under section 35AC: project specification amended to increase the allowable project cost cap for a rural development project.
The Central Government re-specifies the named rural development project carried out by Anuvrat Gram Bharti Sansthan as an eligible scheme under section 35AC and, following a recommendation from the National Committee for Promotion of Social and Economic Welfare under rule 11M, amends the earlier notification table to substitute the previously stated maximum project cost with a higher maximum project cost for deduction purposes.

Exemption under section 35AC extended for mid-day meal project; project period prolonged and notified cost increased.
The Central Government notifies continuation of the mid-day meal project by Iskcon Food Relief Foundation for three more years beginning 2008-09 under exemption provisions of section 35AC, and amends the earlier notification to substitute the previously notified maximum project cost with a revised, higher project cost in the Table at serial number 17, column (4).

Exemption under section 35AC extended for National Centre for Adolescents project, enabling continued donor tax relief.
Notification re-notifies 'National Centre for Adolescents' by Urivi Vikram Charitable Trust as an eligible project under section 35AC for a further three-year period beginning 2008-09, with no change in the approved project cost, following the National Committee's recommendation under sub-rule (5) of rule 11M that the project is being executed properly.

Exemption under Section 35AC extended for specified leprosy hospital project, but not valid for funds collected in fiscal year 2007-08
The notification extends eligibility of "Supporting the Leprosy Mission Hospitals" by The Leprosy Mission Trust India for a further three-year period beginning with financial year 2007-08, without change to the approved project cost, pursuant to a recommendation by the National Committee; however, funds collected during financial year 2007-08 are not eligible and no certificate for donation exemption shall be issued for that year.

Tax exemption under section 35AC: eligible social welfare project extended for a further three-year period after committee recommendation.
The Central Government, exercising powers under the Explanation to section 35AC and on the recommendation of the National Committee, extends notification of the Chooravilla Joseph Development Foundation's project as an eligible project or scheme for a further three-year period beginning with the specified financial year, confirming continued execution and expressly maintaining the previously approved project cost and corpus fund without change.

Exemption under section 35AC extended to Dev Sanskriti project, permitting continued eligibility after committee recommendation.
The Central Government, in exercise of powers under sub section (1) read with clause (b) of the Explanation to section 35AC, notifies the Dev Sanskriti Vishwa Vidyalaya construction and Swavalammban health and education programme project by Shri Vedmata Gayatri Trust as an eligible scheme for a further three year period beginning with the specified financial year, without change in the approved project cost including the corpus fund, following the National Committee's recommendation under rule 11M(5).

Exemption under section 35AC: approval extended for specified charitable health services, with amended project cost and certification limits.
Extension of exemption under section 35AC is notified for the Karuna Trust project for three more years beginning with financial year 2007-08, with the notification amending the earlier maximum project cost to a higher revised amount; however, approval is not valid for funds collected in the already elapsed financial year 2007-08 and no certificate for exemption of donation under section 35AC(1) will be issued for that year.

Section 35AC exemption extended to Polio Hospital project, preserving approved cost and granting a further three-year eligibility period.
The Central Government notifies the 'Equipments and running of Polio Hospital at Ahmedabad, Gujarat' project by the named charitable trust as an eligible scheme under Section 35AC for a further three-year period beginning with financial year 2008-09, without change to the approved project cost, following the National Committee's recommendation that the project is being executed properly.

Exemption under section 35AC extended for a charitable training centre project; approval period and approved project cost amended.
The notification extends eligibility for income-tax exemption status for the residential training centre project run by Sahyog Kushthayagna Trust for a further three-year period beginning with the financial year 2007-08, while specifying that approvals are not retroactive for funds collected in the already elapsed 2007-08 year and no exemption certificates will be issued for that year; it also amends the earlier notification to increase the maximum approved project cost as recommended by the National Committee.