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.

Tax-deduction project specification extended and deduction ceiling amended for an old age home scheme following committee recommendation.
The notification specifies the running expenses for Mata Gujari Old Age Home-cum-Orphanage by Nishkam Sikh Welfare Council as an eligible project for tax-deduction purposes for three years beginning 2015-16, and amends the earlier notification to increase the maximum allowable deduction in accordance with the National Committee's recommendation that the project is properly executed and the estimated cost should be revised upward.

Deduction under section 35AC increased for Vyakti Vikas Kendra's notified tribal welfare project after government amendment.
The Central Government, exercising powers under the Explanation to section 35AC of the Income tax Act, amends the earlier notification for the "Tribal Schools and Welfare Initiatives" project executed by Vyakti Vikas Kendra India by substituting the previously authorised project cost in the notification table with the newly recommended higher project cost for the approved period up to the financial year 2015 16, following the National Committee's recommendation that the project is being properly executed.

Section 35AC eligible project extension: J. Watumull Global Hospital notified for a further three-year period of eligibility.
The Central Government notifies the project "Construction and running of J. Watumull Global Hospital & Research Centre at Mount Abu" as an eligible project under the Explanation to section 35AC, extending eligibility for a further three-year period commencing with financial year 2015-16, without change in the approved estimated cost and including the specified corpus fund, following recommendation by the National Committee.

Section 35AC tax eligibility extended for free medical services scheme, preserving approved project cost and donor deduction entitlement.
Notification under section 35AC extends the eligible project "Running of free medical services by Dardi Sahayak Trust at whole of Gujarat" for an additional three-year period commencing with financial year 2015-16, without change to the approved estimated cost of Rs.171 lakh including a corpus fund of Rs.15 lakh, following the National Committee's recommendation that the project is being executed properly, thereby preserving the scheme's status for deduction purposes under the Income-tax Act.

Extension of eligible project status under Section 35AC continues rural health care designation but bars certificate for lapsed year.
The Central Government, upon recommendation of the National Committee, notifies continuation of the Sant Baba Bhag Singh Rural Health Care System as an eligible project under Section 35AC of the Income-tax Act without change to the approved cost, for a further three year period, and specifies that no certificate under Section 35AC will be issued for the first year of that extended period because it had already lapsed.

Project extension under Section 35AC: eligible schemes of Mar Pachomios Society extended for three further financial years.
Notification renews tax-incentive eligibility for the specified projects carried out by Mar Pachomios Charitable Society, re-notifying the same scheme descriptions and approved cost for a further three-year period beginning with the 2015-16 financial year, following the National Committee's recommendation that the projects are being executed properly.

Project eligibility under section 35AC extended for Home for spastics scheme, maintaining approved cost and corpus fund.
The Central Government notifies extension of eligibility for the project "Construction, aids/application/equipments, vans, furnishing and running of Home for spastics" by Handicapped Children's Parents Association, maintaining the approved cost of Rs. 245.00 lakh including a corpus fund of Rs. 100.00 lakh, for a further three years beginning with financial year 2015 16 (2015 16, 2016 17 and 2017 18), following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Eligible project status under tax law extended for free eye surgeries and hospital project, preserving approved project cost.
The Central Government notifies extension of eligible project status for Medical Research Foundation's "Free Eye surgeries and running of hospital" for a further three years beginning 2015-16, without change to the approved cost of Rs. 68.07 crore including a corpus fund of Rs. 52 crore, following the National Committee's recommendation that the project is being executed properly.

Eligible Project Notification under section 35AC extends Nana Palkar Smruti Samiti medical project qualification for a further period.
The Central Government, on the National Committee's recommendation under the Income tax Rules, re notifies the Nana Palkar Smruti Samiti project for medical patients, Mumbai, as an eligible project under the income tax provision for a further three year period commencing with financial year 2015-16 and confirms that the approved project cost remains unchanged.

Section 35AC notification extends eligibility and raises the project cost ceiling for a charitable rehabilitation scheme.
The Central Government, pursuant to a recommendation by the National Committee and under Section 35AC, renews eligibility of the charitable health and rehabilitation scheme carried out by Smt. Parsanben Narandas Ramji Shah (Talajawala) Society for a further three-year period and amends the previously notified maximum project cost to a higher amount, explicitly including a rehabilitation corpus fund, thereby altering the ceiling for expenditures eligible for deduction under the provision.

Section 35AC eligible project extension for Blind Welfare Council's disability welfare construction project; certificate not issued for lapsed year.
The Central Government notifies continuation of the Blind Welfare Council's construction project for education, rehabilitation, training and welfare of persons with disabilities as an eligible project under Section 35AC for a further three-year period beginning 2014-15, without change in the approved project cost, on recommendation of the National Committee; no Section 35AC certificate will be issued for the lapsed financial year 2014-15.