Section 35AC eligibility extended for specified rural development project, but no certificate issued for the already elapsed financial year.
Notification under the Explanation to section 35AC extends tax-eligible status for the specified rural development project carried out by Anuvrat Gram Bharti Sansthan at Vinaypuram for a further three-year period, without change to the previously enhanced approved cost; however, no certificate under section 35AC shall be issued for the financial year that has already elapsed within the extended period.

Tax deduction under section 35AC increases allowable project cost for a notified charitable project following government amendment.
The Central Government, under section 35AC and on the National Committee's recommendation, amends the original notification at serial number 7 to substitute the previously specified maximum allowable project cost with an enhanced amount for the Kailash Cancer Hospital and Research Centre project executed by Muni Seva Ashram, thereby changing the cap on project expenditure eligible for deduction under the notification.

Tax incentive extension: eligible project status renewed for Running and Maintenance of Medical Hospital and Research Centre.
The Central Government, relying on the applicable income-tax provisions and a recommendation by the National Committee for Promotion of Social and Economic Welfare, notifies renewal of the scheme "Running and Maintenance of Medical Hospital and Research Centre" by Bharati Vidyapeeth as an eligible project for income-tax benefits for a further three-year period commencing with financial year 2013-14, without change to the approved project cost including the corpus fund.

Section 35AC amendment increases the deductible project cost cap for a designated rehabilitation scheme following committee recommendation.
Amendment under Section 35AC increases the maximum allowable project cost for the Udavum Karangal rehabilitation project, substituting a higher cost figure in the original notification that had designated the scheme as eligible for deduction. The change follows the National Committee's recommendation under rule 11M based on satisfactory execution and formally updates the Table entry for the eligible project to alter the cap on deduction under the Income-tax provision.

Section 35AC eligibility extended for charitable health camps; project period continued and allowable project cost increased.
Notification designates the running of health camps in rural areas of all Districts of Tamil Nadu by Singhvi Charitable Trust as an eligible project under section 35AC for a further three-year period commencing 2013-14; it records the National Committee's recommendation and amends the earlier notification to substitute the prior maximum allowable project cost with the enhanced project cost for the extended period.

Extension of eligible project status under Section 35AC preserves tax incentive eligibility for the notified nursing school project.
Notification under section 35AC specifies that the "Nursing school" project carried out by Prashant Memorial Charitable Hospital, Muzaffarpur, is continued as an eligible project for income-tax incentive purposes for a further three-year period, without any change to the approved project cost, following recommendation by the National Committee under rule 11M sub-rule (5) of the Income-tax Rules and exercise of the Central Government's notification power.

Extension under Section 35AC: eligible education and hostel renovation project granted further period of notified tax benefit.
The Central Government, invoking the Explanation to section 35AC, notifies the Renovation and Expansion project of the Royal Educational Society as an eligible project for tax purposes and extends its notified period for a further three years commencing with financial year 2013-14, without any change in the approved cost including the corpus fund, following a recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 that the project is being properly executed.

Section 35AC notification extends eligibility of a charitable eye-care project for three further financial years.
The Central Government notifies the Venu Eye Institute and Research Centre project, executed by Venu Charitable Society, as an eligible project for tax incentive purposes for a further three financial years commencing 2013-14, without any change to the approved project cost of Rs.1260 lakh, on the recommendation of the National Committee that the project is being executed properly despite exceeding eighteen years in duration.

Tax deduction under Section 35AC: rehabilitation project for deafblind extended and project cost ceiling increased.
The Central Government notifies the project "Comprehensive rehabilitation services for the deaf blind all over India" by Sense International (India) as an eligible scheme under Section 35AC for an additional three-year period beginning 2013-14, and amends the prior notification to increase the maximum project cost allowable for deduction, thereby extending eligibility and raising the deductible project cost ceiling.

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.