Tax deduction eligibility extended for Sassoon Hospital project; allowable project cost ceiling increased and term prolonged.
Tax deduction eligibility for the Sassoon Hospital project is re-notified for a further three financial years commencing 2010-11, following a committee recommendation that the project is properly executed and will extend beyond six years. The amendment increases the prescribed maximum project cost inclusive of the corpus fund and formally substitutes the earlier cost limit in the prior notification, while maintaining the project's compliance with the conditions applicable to eligibility under the relevant tax provision.

Section 35AC eligible project extension: educational infrastructure scheme receives further specification under income-tax rules for additional term.
The Central Government specifies that the Development of educational infrastructure at Sangroli by Sanskriti Samvardhan Mandal is an eligible project under section 35AC, the National Committee having recommended a further extension after finding proper execution; the project is specified for a further three-year period commencing 2010-11 without any change in the approved project cost.

Eligible project extension secures continued tax-exemption for Snehalaya's school and hostel expansion through government notification confirming eligibility period renewal.
Central Government specifies the Expansion of Snehalaya Dhyanmandir (School) and Hostel by Snehalaya (Social Trust) as an eligible project under the Explanation to section 35AC for a further three years beginning with financial year 2010-11, retaining the previously approved estimated cost of Rs. 8.77 crore, based on a National Committee recommendation under rule 11M(5) that the project is being executed properly.

Section 35AC project specification extended for free food and anti cancer drug support; corpus fund unchanged over further three year period.
Specification under Section 35AC designates the Cancer Institute (WIA) Trust's scheme to provide free food and anti cancer drugs to poor patients in general wards at the Cancer Institute, Chennai, as an eligible project for tax benefit purposes; the Central Government extended the specification for a further three year period beginning with the 2010-11 financial year without changing the approved corpus fund amount of Rs. 9.40 crore, following a recommendation by the National Committee for Promotion of Social and Economic Welfare that the scheme is being properly executed.

Section 35AC eligibility extended for Sadhu Vaswani Mission project for a further three-year period under Income Tax rules.
The Central Government specified the Sadhu Vaswani Mission project "Sight for the Sightless & Quality Healthcare" as an eligible project under Section 35AC for a further three-year period beginning with financial year 2010-11, on the National Committee's recommendation, and maintained the previously approved project cost unchanged.

Specification of eligible project under Section 35AC with an increased project cost ceiling for deduction eligibility.
The Central Government, under Section 35AC and on recommendation under rule 11M(5), specifies the ANJALI project at Ranasan-Harsol-Sabarkantha as an eligible scheme and amends Notification No. S.O. 878(E) by substituting the earlier stated maximum cost in the notification's Table with an enhanced project cost figure including the corpus fund, thereby revising the ceiling for deduction eligibility.

Section 35AC specification: Eye care project by Lok Kalyan Samiti continues as eligible scheme under renewed extension.
The Central Government specifies the Eye Care programme in the National Capital Region, carried out by Lok Kalyan Samiti, as an eligible project under the tax provisions for approved social welfare schemes, renewing its eligibility for a further defined multi-year period and confirming no change in the approved project cost after recommendation by the National Committee for Promotion of Social and Economic Welfare.

Tax exemption for eligible projects extended to SAMPARC's social welfare scheme under Section 35AC, preserving approved cost and scope.
The Central Government under section 35AC extended eligibility for tax-benefit purposes to SAMPARC's multi-component social welfare scheme in Village Bhaje for a further three-year period commencing 2010-11, preserving the originally approved cost and scope; the extension followed the National Committee's recommendation based on satisfactory execution and continuity prospects.

Section 35AC extension of eligible project status for B.T. Savani Kidney Hospital permits further eligibility and increased project cost.
Section 35AC designation for B.T. Savani Kidney Hospital by Saurashtra Kidney Research Institute is specified as an eligible project for a further three-year period commencing 2010-11, following the National Committee's recommendation that the project is being executed properly; the Central Government amends the earlier notification to extend the eligibility period and increase the maximum allowable project cost in the notification table.

Extension of Section 35AC eligibility: scheme for educational and social development renewed for two further financial years.
Under Section 35AC the Central Government specifies Social Service Centre's infrastructure project for Educational, Vocational, Medical, Social and Economic development of the disabled and Scheduled Caste community as an eligible project; following the National Committee's recommendation the specification is renewed for two further financial years without change to the approved project cost.

Section 35AC eligible project extension: Tata Sponge Iron scheme extended and project cost ceiling increased.
The Central Government specifies the Tata Sponge Iron Limited scheme in Keonjhar District as an eligible project under Section 35AC for a further three financial years commencing 2010-11, covering tube-wells, school repairs, agricultural promotion and medical facilities, and amends the original notification's Table to increase the maximum project cost allowable as a deduction under section 35AC to reflect the enhanced estimated project cost.

Section 35AC eligible project: hospital construction at Crozaria gains increased allowable project cost enabling larger deduction entitlement.
The Central Government confirms the hospital project at Crozaria by Smt. Samarathben Chunilal and Sheth Dosabhai Madhavji Sarvajanik Trust as an eligible project under the Explanation to section 35AC and, following the National Committee's recommendation, amends the notification table to substitute the earlier maximum cost with a higher maximum cost, thereby increasing the ceiling on project cost allowable for deduction.

Section 35AC eligibility extended for infrastructure development project; project remains eligible for a further three financial years.
Central Government specifies continuation of tax incentivised eligibility for the infrastructure development project by Economic Rural Development Society, Kolkata, following the National Committee's recommendation that the project is being executed properly. The extension covers infrastructure for a school and vocational training centre at the stated address, without change to the previously approved project cost of Rs. 1.03 crore, and specifies eligibility for a further three financial years commencing with 2010-11.

Specification of eligible project under section 35AC extended, with restriction on certificate issuance for the expired renewal year.
The Central Government extended specification of an eligible project for construction, staff residential quarters, equipment purchase and furnishing of a medical and research centre carried out by Aravali Vikas Mandal, renewing eligibility for a further three-year period without change to the approved cost, and directed that the trust shall not issue any certificate under the relevant provision for the already expired first year of the renewed period.

Project eligibility under section 35AC extended for Gift of Vision, Bangalore, preserving donor tax benefits.
The Central Government specifies the scheme "Gift of Vision, Bangalore" by Sri Kanchi Kamakoti Medical Trust as an eligible project under Section 35AC for a further three-year period commencing 2010-11, maintaining the previously approved cost of Rs. 5.40 crore and preserving the scheme's entitlement to the statutory tax incentive during the extended term.

Section 35AC eligibility extended for Pragat Shikshan Sanstha projects, permitting continued tax-incentive treatment for one more year.
The Central Government, relying on the Income-tax Act and a recommendation from the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules, specifies that the projects "Running of Apli Shala; Running of Educational Outreach; Reconstruction of building" carried out by Pragat Shikshan Sanstha, Phaltan, remain eligible projects for a further financial year, with no change in the previously approved project cost.

Section 35AC eligible project designation extended, reaffirming approved project cost and continued tax-incentive eligibility for the trust-run centre.
The Central Government specifies the project providing equipment, furnishing and operation of a residential training centre for mentally retarded persons in Sabarkantha District, Gujarat, run by Sahyog Kushthayagna Trust, as an eligible project under Section 35AC and extends its period of eligibility for a further fixed term commencing with the financial year 2010-11, without altering the last approved project cost, following the National Committee's recommendation.

Income tax Rules amendment: substitution of SARAL II (ITR 1) and updated return forms, revising filing and verification rules.
Amendment to the Income tax Rules substitutes references to Form No. ITR 1 with Form SARAL II (ITR 1) in Rule 12, revises year references in sub rules, and replaces Appendix II forms (ITR 2 through ITR 7 and ITR V) with updated return formats and instructions. The changes prescribe eligibility for using SARAL II (ITR 1) for certain individuals, update filing and verification procedures, and supply redesigned forms and schedules to govern computation, reporting, electronic transmission acknowledgement, and verification requirements for income tax returns.

Scientific research approval conditioned on use of funds, audited separate accounts, and certified reporting for tax recognition.
Approval under section 35(1)(ii) and Rules 5C and 5E is granted to the organisation as an "other Institution" partly engaged in scientific research subject to conditions: funds must be used for scientific research; research to be carried out by faculty or enrolled students; separate books of accounts for research funds must be maintained and audited by a defined accountant with the audit report furnished to the tax authority by the return due date; and a separate auditor certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for non compliance or cessation of genuine research.

Approved social welfare projects receive specified tax deductions under section 35AC for listed institutions over fixed financial years.
The Central Government, on the National Committee's recommendation, notifies specified institutions and approves particular social and economic welfare projects, setting estimated project costs and the maximum amounts allowable as deductions under Section 35AC of the Income-tax Act. Each approved entry lists the project description, cost (including any corpus fund where applicable) and the exact monetary cap eligible for deduction, with the approval tied to specified financial-year periods (one, two or three years as stated).