Tax deduction eligibility under Section 35AC extended for the Sevalaya children's home project for a further three-year period.
Notification under Section 35AC designates the "Children's Home Project" by Sevalaya, Thiruninravur, as an eligible project for an additional three financial years commencing 2015-16, with no change in the approved cost of Rs. 3.63 crore, including a corpus fund of Rs. 3.00 crore, following the National Committee's recommendation under sub rule (5) of rule 11M of the Income tax Rules, 1962.

Section 35AC tax incentive: plastic waste recycling project specified as eligible for an additional multi-year period.
The Central Government specifies the scheme Recycle Recover Reuse of plastic waste in an eco-friendly manner as an eligible project for tax incentive purposes under the provision corresponding to Section 35AC, renewing its notified status for a further period commencing with the 2015-16 financial year without any change in the approved cost of twenty crore rupees, based on the National Committee's recommendation that the scheme is being executed properly.

Section 35AC eligibility extended for Mid Day Meal project by Iskcon, renewed for a further three-year period.
The Central Government notified that the Mid Day Meal Project in Rajasthan, executed by Iskcon Food Relief Foundation, is eligible under Section 35AC for a further three-year period commencing with financial year 2015-16, following a recommendation by the National Committee under the Income-tax Rules; the notification records proper execution and specifies no change in the previously approved project cost.

Eligible project extension under Section 35AC continues for Public Health Training Institute for three further years.
Central Government notification extends eligibility of the "Public Health Training Institute, Vadodara District at Gujarat" project carried out by Deepak Foundation for a further three financial years commencing 2015-16, without change to the approved corpus fund of ten crore rupees, following the National Committee's recommendation that the project is being executed properly.

Tax deduction for eligible projects: SEWA Rural's approved project cost amended to increase the corpus fund for the approved period.
The Central Government amends the prior notification for SEWA Rural's approved rural development project to substitute the notified maximum cost wording so that the project's total approved cost remains unchanged while the corpus fund component is increased to the newly specified amount for the approved period ending with financial year 2016 17, following the National Committee's recommendation.

Tax deduction provision extended to ALERT-INDIA for continued eligibility of leprosy and TB public health projects.
ALERT-INDIA's integrated public health scheme for leprosy and TB control and an Airoli health project is re-notified as an eligible project for tax-deduction purposes under the statutory provision, with no change to the previously approved project cost and corpus fund, following the National Committee's recommendation for a further three-year period commencing with the financial year 2015-16.

Section 35AC extension: Mahila Seva Samity scheme notified for a further multi-year period under the existing corpus.
Notification extends the Mahila Seva Samity scheme as an eligible project under the Explanation to section 35AC, carried out by Mahila Seva Samity at the stated address, without any change in the approved corpus fund amount, for a further period of three years commencing with the financial year 2015-16, based on the National Committee's recommendation under rule 11M(5) of the Income-tax Rules, 1962.

Deduction limit under Section 35AC increased for Vatsalya Trust, raising eligible project cost and allowable deduction.
Amendment under Section 35AC substitutes the earlier notified project cost ceiling for Vatsalya Trust's eligible welfare scheme with a higher revised amount for the approved period ending with financial year 2016-17, following a recommendation by the National Committee that the project is being executed properly.

Section 35AC eligible project extension: Medical Camps retains tax-deduction eligibility for an additional three-year period.
Section 35AC notification extends eligibility of the "Medical Camps" scheme by Empathy Foundation for a further three-year period commencing 2015-16 and, following the National Committee's recommendation under rule 11M, amends the original notification's Table to substitute the previously prescribed maximum allowable deduction with a higher ceiling to reflect the increased project cost.

Section 35AC eligible project designation extended, hospital project remains eligible for three more financial years.
The Central Government notifies the "Hospital project" by Sevasangh Sarvajanik Hospital Trust as an eligible project under section 35AC for a further three financial years commencing 2015-16, on the recommendation of the National Committee, without any change in the approved project cost of Rs. 2 crore including a corpus fund of Rs. 1 crore.

Section 35AC extension: Watershed Project by READS extended for an additional three-year period under existing approved cost.
The Central Government re-notifies the Watershed Project implemented by READS - Rural Education and Development Society as an eligible scheme under the Income-tax Act for a further three-year period commencing with the 2015-16 fiscal year, at the same approved cost, following the National Committee's recommendation under the procedural rule that permits further specification when execution is satisfactory and the project is likely to extend beyond six years.

Section 35AC eligibility extended for ENT Charitable Trust project, specifying continued recognition under the notified scheme for additional years.
Central Government notifies that the ENT Charitable Trust project "Purchase of equipments, construction of building for school and centre for the care of ear at Bandangari, Malad East, Mumbai" is specified as an eligible project under section 35AC for a further period beginning with financial year 2015-16, with the approved cost unchanged at Rs. 8.75 crore, following the National Committee's recommendation under rule 11M(5) that the project is being executed properly.

Tax exemption under Section 35AC extended for Sevalaya old age home project for a further three-year period.
Notification extends recognition of the Sevalaya old age home project as an eligible project under Section 35AC for three financial years beginning 2015-16, following a National Committee recommendation that the project is being properly executed. The extension preserves the previously approved cost and budget composition, including corpus and recurring expenditure, thereby qualifying expenditure incurred in the newly notified years for the tax-exemption purpose under the governing provision.

Section 35AC eligible project extension: corpus fund scheme continuation approved for a further three year period under tax law.
The Central Government has notified a further three year extension under Section 35AC for the project "creation of a corpus fund" carried out by Manava Seva Dharma Samvardhani, Chennai, following a recommendation of the National Committee that the project is being executed properly; the extension covers financial years 2015 16 through 2017 18 and is granted without any change in the previously approved cost.

Section 35AC eligible project designation extended for HIV/AIDS awareness programme; tax exemption not available for prior lapsed years.
Extension of the eligible project designation under Section 35AC is notified for the HIV/AIDS awareness, training and rehabilitation programme run by Arpit Mahila Evam Gramin Vikas Sansthan, retaining the previously approved cost including corpus, for a further three-year period following a recommendation by the National Committee; however, tax exemption is not available for financial years that had already lapsed prior to this extension.

Eligible project recognition under Section 35AC extended for hospital equipment and operation, allowing continued qualifying donations.
The Central Government, on the National Committee's recommendation that the hospital equipment purchase and running project by Navsari Lions Sarvajanik Charitable Trust is being properly executed, re-notifies the project as an eligible project under Section 35AC for a further three-year period beginning with financial year 2015-16, without change to the previously approved total project cost which includes a corpus fund.

Section 35AC deduction ceiling increased for a notified healthcare project, raising the maximum eligible expenditure allowed.
The notification amends the prior table entry for the notified "Jeevanjyoti-The Healing Touch Expansion" project to substitute the previous maximum allowable project cost with an increased ceiling for purposes of deduction under section 35AC for the approved period, following the National Committee's recommendation that the project is being executed properly.

Section 35AC project notification extends eligibility for comprehensive services for deaf children and increases approved project cost.
The Central Government, under Section 35AC, extends the eligibility of VAANI's 'Comprehensive Services for Deaf Children' scheme for three further financial years starting 2015 16 and, following the National Committee's recommendation, amends the earlier notification to increase the maximum amount permitted as deductible expenditure for the project, substituting the prior approved project cost with a revised figure in the notification's table entry.

Section 35AC eligible project extension: Parivar Education Society's infrastructure scheme re notified for an additional multi year period.
The Central Government re notifies the eligible project "Infrastructure Development of Parivar Education Society" under Section 35AC, retaining the previously approved project cost without change, and specifies the scheme for a further multi year period commencing with the financial year 2015 16 following the National Committee's recommendation under rule 11M sub rule (5) of the Income tax Rules.

Section 35AC eligibility extended for Vinay Vihar's medical, hostel and vocational project under the same approved project cost.
The Central Government re-notified the Vinay Vihar Education Trust's project-medical mobile services, girls' hostel and education, and vocational training for women-as an eligible scheme under Section 35AC for a further three-year period, on the National Committee's recommendation and while maintaining the previously approved project cost including the corpus fund, citing proper execution of the project.