Section 35AC notification: scheme for free food and anti-cancer drugs extended as eligible for three years.
The Central Government, under Section 35AC, notifies that the Cancer Institute (WIA) Trust's project providing free food and anti cancer drugs to poor cancer patients in general wards is an eligible project for tax-exemption purposes for a further three financial years commencing 2013 14, without any change to the approved corpus fund of Rs. 14.60 crore, following recommendation by the National Committee under the Income-tax Rules.

Section 35AC notification extends eligibility for Integrated Rural Development Project and raises the allowable project cost cap.
Notification under Section 35AC designates the "Integrated Rural Development Project" by Jankidevi Bajaj Gram Vikas Sanstha as an eligible project for a further three-year period commencing with financial year 2013-14, on the recommendation of the National Committee for Promotion of Social and Economic Welfare. The notification also amends the earlier notification to increase the maximum amount of project cost allowable as deduction under section 35AC by substituting the previously notified figure with an enhanced project cost cap.

Section 35AC extension: Saras Dialysis Centre notified for a further three-year eligibility period under prior cost approval.
Notification under section 35AC extends eligibility of the "Saras Dialysis Centre" run by Lions Club of Poona Sarusbaug Charitable Trust for a further three-year period commencing 2013-14, on the recommendation of the National Committee and without any change to the approved project cost and corpus fund, thereby maintaining its status as an eligible scheme for tax-deduction purposes.

Deduction eligibility under section 35AC extended for a charitable medical and elderly care project with enhanced allowable project cost.
The Central Government, under section 35AC, notifies that Helpage India's project for medical care to elderly persons, care for leprosy and cancer patients, provision of homes and rehabilitation of destitute elderly women, and conducting eye camps is an eligible project for three further financial years beginning 2013 14, and amends the prior notification to substitute a higher maximum allowable project cost for deduction under section 35AC.

Eligibility under section 35AC extended for Yuva Parivartan project; certification not available for the elapsed fiscal year.
The Central Government re-notifies the scheme "Yuva Parivartan-Second Chance School of Business for less Educated Deprived youth (80 outreach centers)" carried out by Kherwadi Social Welfare Association as an eligible project under section 35AC for a further three years commencing 2012-13 at the unchanged approved cost of Rs. 9.75 crore, following the National Committee's recommendation; however, no certificate under section 35AC(1) shall be issued for the already elapsed financial year 2012-13.

Extension of section 35AC notification confirms continued eligible-status for Sri Sathya Sai Mobile Medicare Project for a further period.
The Central Government extends the notification under Section 35AC confirming Sri Sathya Sai Mobile Medicare Project as an eligible project for tax-deduction purposes for a further three-year period, preserving the originally approved project cost and corpus fund, following the National Committee's recommendation under rule 11M(5) that the project is being properly executed.

Section 35AC eligibility extended for Mission Education Delhi, preserving approved project cost and notified status for three years.
The Central Government has re notified the project "Mission Education, Delhi" carried out by Smile Foundation as an eligible project under Section 35AC, preserving the approved cost and extending the project's notified status for a further three years commencing 2013-14 after a committee recommendation that execution is proper.

Section 35AC extension: eligible project notification for Sri Sathya Sai Central Trust projects continued for additional three financial years.
The Central Government, under Section 35AC, notifies that the project consisting of running and maintenance of Sri Sathya Sai Institutes of Higher Medical Sciences at Prasanthigram and Whitefield, operation of the Sri Sathya Sai Mobile Hospital, and building a corpus fund by Sri Sathya Sai Central Trust is eligible for a further period commencing with financial year 2013-14 covering three financial years. The notification amends the earlier notification to substitute the previously stated maximum project cost with a revised aggregate cost while preserving the corpus fund component.

Section 35AC project extension for low-cost refugee housing extends eligibility period and increases allowed project cost.
The Central Government notifies the "Construction of Low Cost Model Houses for Ethnic War Refugees" by Sanga as an eligible project under section 35AC for a further three years commencing 2012-13, with the direction that no certificate under section 35AC(1) shall be issued for financial year 2012-13. The notification amends the earlier entry to substitute a higher maximum amount of cost to be allowed as deduction under section 35AC while leaving the approved project description unchanged.

Tax deduction under section 35AC expanded to increase eligible project cost for charitable medical infrastructure, enabling larger deduction.
The Central Government has amended the earlier notification under section 35AC to substitute a higher maximum allowable project cost in the Table for the ENT Charitable Trust's project (purchase of equipment and construction of a school and centre for ear care), following the National Committee's recommendation under rule 11M(5) that the project is being executed properly and merits enhancement of the sanctioned cost for deduction purposes.

Extension of project eligibility under section 35AC preserves tax-benefit status for the rural education and health development project.
The Central Government re-notifies the project "Development of educational infrastructure at Sangroli district Nanded, Community health services, rural development project" carried out by Sanskriti Samvardhan Mandal as an eligible project under section 35AC for an additional three-year period beginning 2013-14, at the same approved cost, following a recommendation by the National Committee for Promotion of Social and Economic Welfare.

Tax deduction eligibility renewed for a charitable outreach project, extending its notified status and approved cost.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, notifies the project "Expansion of outreach programmes for rural areas in neighbouring villages of Uttar Pradesh, Haryana and Rajasthan" carried out by Ishwar Charitable Trust (Ishwar Eye Institute)-ICARE, New Delhi, as an eligible project or scheme for a further period of three years commencing with financial year 2013-14, without change to the approved cost of Rs. 729.55 lakh, following the National Committee's recommendation under rule 11M of the Income-tax Rules, 1962.

Section 35AC eligibility extended for Holy Spirit Cancer Centre, renewing its notified project status for a further three-year period.
The Central Government notifies the "Holy Spirit Cancer Centre" carried out by the Society of the Servants of the Holy Spirit as an eligible project under the relevant Income-tax provision, renewing its notified status for a further three-year period commencing with financial year 2013-14 through 2015-16, without any change to the approved cost of Rs.42.50 crore.

Project eligibility under section 35AC extended for Outreach Caring Hands, enabling continued tax benefits for an additional period.
The Central Government, exercising powers under sub-section (1) read with the Explanation to Section 35AC, notifies the scheme "Outreach Caring Hands" carried out by the specified charitable trust as an eligible project for a further period, without any change in the approved cost of Rs.4.06 crore, following a recommendation by the national committee that the project is being executed properly.

Section 35AC eligibility: charitable educational project notification extended three financial years by central government, approved cost unchanged.
Notification under Section 35AC designates the Bharti Schools scheme carried out by Bharti Foundation as an eligible project or scheme for tax incentive purposes and specifies a further three year period commencing with financial year 2013 14. The Central Government confirms the approved project cost remains Rs. 360 crore including a corpus fund of Rs. 110 crore and records the National Committee's recommendation that the project is being executed properly, thereby extending the period during which expenditures qualify under the statutory framework.

Notification under section 35AC: Mid-day Meal Project re-notified as eligible and project cost enhanced for further term.
Notification under section 35AC re specifies the Mid-day Meal Project by Iskcon Food Relief Foundation as an eligible project for a further three year period commencing 2013-14, following a recommendation of the National Committee for Promotion of Social and Economic Welfare that found the scheme properly executed. The notification also amends the earlier maximum allowable project cost for deduction under section 35AC by increasing the specified cost ceiling.

Notification under section 35AC extends eligibility of Delhi child welfare schemes for an additional three-year period.
The Central Government, exercising its powers under the Income-tax Act and the Explanation to the relevant section, notifies the listed child welfare programmes carried out by a specified body as an eligible project for tax incentive purposes, without change to the approved cost, and extends the project's eligibility for a further three financial years commencing with 2013-14, following a recommendation by the National Committee for Promotion of Social and Economic Welfare.

Section 35AC project notification: eligibility for infrastructure development for school and vocational training centre extended for three years.
The project "Infrastructure Development for School and Vocational Training Centre" by Economic Rural Development Society is notified as an eligible project for tax-deduction purposes for a further three-year period commencing 2013-14, without any change in the approved cost, following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the relevant Income-tax Rule permitting specification for an additional three years.

Extension of eligible project status for physiotherapy course for the blind maintains approved cost but disallows retroactive certification.
Central Government notifies extension of eligible project status for the Physiotherapy course for the blind run by School for Deaf Mutes Society, Ahmedabad, retaining the approved cost of Rs. 67.81 lakh and specifying the project for a further three-year period commencing with the financial year beginning in 2012; as that initial year has elapsed, no certificate under the relevant tax provision shall be issued for that year.

Tax provision notification extends eligibility of Mobile Clinic project following committee recommendation without cost change.
The Central Government, exercising powers under the relevant tax provision, notifies the "Mobile Clinic to make Health care accessible to the rural population" run by Prashant Memorial Charitable Hospital as an eligible project for a further three-year period commencing with financial year 2013-14, without any change in the approved cost of Rs. 3.82 crore, following a recommendation by the National Committee that the project is being executed properly.