In-house research and development reporting: electronic submissions and expanded income-tax authority oversight required for approvals and audits.
The amendment revises authority designations and mandates electronic furnishing of approval, audit and annual reports for in house research and development facilities eligible for weighted deduction. It prescribes timelines for submission of authority reports and audit certificates, assigns the Principal Director General (Systems) to set secure data capture and transmission standards, and substitutes Forms 3CL and 3CLA plus Annexures to require company identification, project progress, patents, and detailed capital and revenue expenditure reporting, along with cooperation, asset use restrictions and disclosure in audited financial statements.

Notification corrigendum updates project allocations under tax provision, substituting a corrected project list and funding entries.
Corrigendum to a Gazette notification substitutes the prior composite entry with an itemised list of six projects and their respective funding allocations, amending the published schedule of projects treated as qualifying under the relevant tax deduction provision.

Exemption under section 35AC extended for Iskcon mid day meal project, but excludes CSR funds for three years.
Notification under section 35AC extends the "Mid day meal project for Uttar Pradesh" by Iskcon Food Relief Foundation for three financial years commencing 2016-17, keeping the approved cost unchanged, on the National Committee's recommendation. It specifies that the section 35AC exemption does not apply to funds received under Schedule VII of section 135 of the Companies Act or the Companies (CSR) Rules, 2014.

Tax exemption under section 35AC: eligible status for a welfare project extended, excluding CSR Schedule VII funds.
The Central Government designates the "Running projects for the welfare of visually impaired" by National Association for the Blind, Faridabad, as an eligible project under the tax exemption provision corresponding to section 35AC for three further financial years commencing 2016-17, maintaining the approved project cost of Rs. 300 lakh. The notification follows the National Committee's recommendation under rule 11M(5) of the Income tax Rules and stipulates that the exemption will not apply to funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC exemption: charitable rehabilitation project extended for a further period; CSR funds excluded from the exemption.
Notification under section 35AC specifies Amar Jyoti Charitable Trust's rehabilitation project as an eligible project for tax exemption at the enhanced approved cost, and extends the project's eligibility for a further three financial years commencing 2016-17; the exemption expressly excludes funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules, 2014.

Eligible project status under section 35AC extended for Sense International's rehabilitation scheme, but CSR Schedule VII funds excluded.
Notification designates Sense International's "Comprehensive rehabilitation services for the deaf blind all over India" as an eligible project under section 35AC for a further three-year period commencing with financial year 2016-17, maintaining the approved project cost at ten crore rupees, and records the National Committee's recommendation. The notification expressly excludes funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014 from the section 35AC exemption.

35AC exemption extension: SAMPARC scheme renewed for further term, exemption expressly excludes funds under CSR Schedule VII.
The Central Government renews recognition of the SAMPARC Pune scheme as an eligible project for the Section 35AC tax exemption for a further three-year period from financial year 2016-17 at the same approved cost of Rs. 13.19 crore, while explicitly excluding funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules, 2014 from the exemption.

Tax exemption under Section 35AC: eligible hospital project extended for a further period, maintaining approved funding and conditions.
Notification under Section 35AC designates Bharati Vidyapeeth's medical hospital and research centre project as an eligible scheme for a further three year period, maintaining the approved cost and corpus fund, based on the National Committee's recommendation and subject to Income tax Rules compliance.

Exemption under Section 35AC: notified project cost increased for organ harvesting network; exemption excludes Schedule VII CSR funds.
Notification increases the maximum project cost allowed as deduction for the Multi Organ Harvesting and Sharing Network in India carried out by Mohan Foundation, following the National Committee's recommendation confirming proper execution. It further specifies that the tax exemption will not apply to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules.

Tax deduction under section 35AC: Childline India Foundation notified as eligible project for three further years; CSR funds excluded.
Notification specifies Childline India Foundation's scheme as an eligible project for tax deduction under section 35AC for three further financial years beginning 2016-17, with the approved project cost maintained at the previously enhanced figure, and excludes funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules from the exemption.

Tax exemption under section 35AC extended for an eligible maintenance project, excluding CSR-sourced funds from benefit.
The project "Maintenance of present activities" by Haroa Al-Jamiatul Islamia Darul Uloom Kalikapur is notified as an eligible project for tax exemption under section 35AC for three additional financial years commencing 2016-17, with no change to the approved project cost; the exemption expressly excludes funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014, and is based on the National Committee's recommendation under the Income-tax Rules.

Tax exemption extension for designated charitable project continues for three years, excluding CSR-sourced funds from benefit.
Notification extends designation of the charitable project "Enhancement of the activities of present Nivedita Orphanage Home and Old age Home 'Sankalp'" as an eligible project for a further three-year period commencing 2015-16, preserves the approved cost and corpus allocation, and states that no certificate will be issued for the already-lapsed 2015-16 year. It further excludes funds received under corporate social responsibility mechanisms under the Companies Act and CSR rules from the tax exemption.

Tax exemption under section 35AC extended for a charitable school project; funds from corporate CSR excluded.
The Central Government notifies continuation of tax-exempt status for the Trust's project to expand and run a school for deaf and dumb students at the unchanged approved cost for a further three-year period commencing with financial year 2016-17, based on the National Committee's recommendation; funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules are excluded from the exemption.

Tax exemption under section 35AC extended for specified rehabilitation project; CSR funds excluded for three financial years.
Notification designates the Shanthivanam Rehabilitation Centre for Mentally disabled patients-run by Udavum Karangal-as an eligible project under section 35AC for a further three-year period commencing 2016-17 on the same approved cost including an identified corpus fund, on recommendation of the National Committee; it expressly excludes funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014 from the section 35AC exemption.

Tax exemption eligibility extended for blood bank equipment expansion; contributions under Schedule VII CSR rules excluded from exemption.
The Central Government re-notifies the Blood Bank Medical Equipment and facilities expansion project by Madras Egmore Lions Blood Bank & Research Foundation as an eligible scheme for a further three-year period beginning 2016-17 at the originally approved cost, following a recommendation by the National Committee; amounts received under Schedule VII of Section 135 of the Companies Act and the Companies (CSR) Rules, 2014 remain excluded from the income-tax exemption under the provision.

Tax exemption extension for eligible social welfare project: dialysis centre re-notified for three years; CSR funds excluded.
The Central Government re-notifies the "Dialysis Centre for Patients" run by Surat Manav Seva Sangh as an eligible project under Section 35AC for a further three-year period beginning 2016-17 at the approved corpus cost, following the National Committee's recommendation; the notification clarifies that the Section 35AC exemption does not apply to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules, 2014.

Section 35AC exemption: Mid-day Meal Project designated eligible; funds under CSR Schedule VII excluded from tax relief.
The Central Government notifies the Mid-day Meal Project run by Iskcon Food Relief Foundation as an eligible project under section 35AC for a further three-year period beginning with financial year 2016-17, retaining the approved project cost; the section 35AC exemption does not apply to funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014.

Exemption under section 35AC extended to Karuna Setu Trust project; CSR Schedule VII contributions excluded from exemption.
The Central Government notifies extension of the Karuna Setu Trust project-running a hospital, purchasing equipment and welfare activities at Vadnagar-as an eligible project under Section 35AC for a further three-year period beginning 2016-17, retaining the previously approved cost inclusive of a corpus fund; the National Committee recommended the extension, and the exemption under Section 35AC is expressly made inapplicable to contributions received under Schedule VII of the Companies Act (CSR funds).

Section 35AC deduction extended for Bellur Trust's school and medical project; CSR Schedule VII funds expressly excluded.
Notification designates the Bellur Krishnamachar & Seshamma Smaraka Nidhi Trust project as eligible for deduction under section 35AC for three further financial years commencing 2016-17 and amends the maximum allowable project cost to reflect an increase; it explicitly excludes funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules 2014 from the exemption.

Section 35AC exemption extended to nursing school project in Chennai for three years; CSR Schedule VII funds are excluded.
The Central Government notifies extension of the project "Establishment of school of Nursing for vocational education" by Indian Medical Centre, Chennai, as an eligible project for exemption under section 35AC for three further financial years beginning 2016-17, at the same approved cost, following the National Committee's recommendation; the exemption does not apply to funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules, 2014.