Extension of eligibility under section 35AC: specified rural development project granted further period for tax incentive eligibility.
The Central Government, exercising powers under the Explanation to section 35AC, specifies the Development of educational infrastructure at Sangroli by Sanskrit Samvardhan Mandal as an eligible project for a further three years commencing with the financial year 2007-08, following a recommendation under sub rule (5) of rule 11M that the project is being properly executed and likely to extend beyond its initial period; the specification is without any change to the approved project cost.

Specification of eligible project under section 35AC extended and project cost enhanced for Shraddha Rehabilitation Foundation.
The Central Government specifies the Shraddha Rehabilitation Foundation's Centre for mentally ill destitute as an eligible project under the Explanation to section 35AC and, following a recommendation by the National Committee for Promotion of Social and Economic Welfare, amends the earlier notification to increase the maximum project cost allowable for deduction, exercising powers under sub-section (1) read with clause (b) of the Explanation to section 35AC.

Tax incentive specified for a charitable tuberculosis mobile-team project, extending eligible status and preserving approved cost for a further period.
The Central Government specifies the World Memorial Fund T.B. Project - four mobile teams in Sikkim, Himachal Pradesh, Surat and Delhi by The Memorial Fund for Disaster Relief India - as an eligible project under the Explanation to section 35AC of the Income-tax Act for a further period commencing from financial year 2007-08, without any change in the approved cost of Rs. 338.19 lakhs.

Explanation to section 35AC eligibility extended for hospital project; extension granted and approved cost unchanged.
The Central Government, under the Explanation to section 35AC of the Income tax Act, specifies the construction of an 80 bed general hospital at Talab Tillo Road, Jammu by BEE ENN Charitable Trust as an eligible project or scheme for tax deduction purposes for a further three years commencing from financial year 2006 07, on the National Committee's recommendation that the project is being properly executed and likely to extend beyond twelve years, with the approved project cost remaining unchanged.

Eligible project specification under section 35AC extended for tribal welfare project, permitting a further three-year continuation.
Specification under the Explanation to section 35AC designates the Gangpur Tribal Welfare Project as eligible for tax-benefit purposes, covering construction of dispensary, schools, hostel, small-scale industries, training institutes, cultural hall, Ashram complex, residential quarters and water tank; the National Committee recommended continuation and the Central Government extended the project's specification for a further three years from financial year 2006-07 without changing the approved project cost.

Specification under Section 35AC extends eligibility of H.B.S. Trust's school and hospital project for a further specified period.
The Central Government, upon recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income tax Rules, specifies the Establishment and running of a school and hospital by H.B.S. Trust as an eligible project or scheme under the Explanation to section 35AC of the Income tax Act, extending the previously specified period for a further term without altering the approved project cost or corpus fund component.

Section 35AC project listing extended for three years following committee recommendation, preserving original approved cost.
The Central Government, exercising powers under the Explanation to section 35AC, specifies the Construction, furnishing and running of the South Block of Ashram Saravana Old Age Home and Eye cum General Hospital at Ramanayyapeta Village by the Association for the Care of the Aged as an eligible project or scheme for tax benefit purposes. On the recommendation of the National Committee under rule 11M(5), the scheme is specified for a further three years commencing from financial year 2006 07, without any change in the approved cost.

Eligible Project Specification: Helpage India's medical and rehabilitative scheme remains specified under the Income-tax provision, extended for a further term.
The Central Government, on recommendation of the National Committee for Promotion of Social and Economic Welfare and under the Explanation to the Income-tax Act provision, specifies Helpage India's medical and rehabilitative scheme for elderly persons, persons with leprosy and cancer, rehabilitation of destitute older women, provision of homes and eye camps as an eligible project for a further fixed term without change to the approved project cost.

Section 35AC project specification extended for hospital and research centre, preserving prior eligibility and approved cost.
The Central Government, exercising powers under the Explanation to the Income tax Act, specifies the construction, equipment, furnishing and running of the Hospital and Research Centre at Hojai by Haji Abdul Majid Memorial Public Trust, without any change in the approved project cost of Rs. 7593.00 lakhs, as an eligible project for tax relief for a further three-year period commencing from the financial year 2006-07, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Specification under section 35AC: running expenses for Mata Gujari Old Age Home-cum-Orphanage designated eligible for a further three-year period.
The Central Government, under the Explanation to section 35AC of the Income-tax Act, 1961, specifies running expenses for Mata Gujari Old Age Home-cum-Orphanage at Village Khanpur, Ropar, Punjab, executed by Nishkam Sikh Welfare Council, as an eligible project for a further three years commencing from the financial year 2006-07. The designation follows a recommendation by the National Committee under rule 11M(5) and confirms the approved project cost remains at the previously enhanced level.

Specification under section 35AC extends eligibility of a socio economic project for cerebral palsied children for a further period.
The Central Government, under the Explanation to section 35AC of the Income tax Act, 1961, specifies the project run by "Savali" for purchase of equipment and socio economic promotion of cerebral palsied children and adults through education, institutional care, training and vocational guidance at Kothrud, Pune, as an eligible project; this designation follows the National Committee's recommendation and extends the scheme's eligibility for a further three years commencing from the financial year 2006 07 without change in the approved project cost.

Deduction under section 35AC: literacy One Teacher Schools project extended and eligible schools and cost ceiling revised.
The Central Government specifies Friends of the Tribal Society's One Teacher Schools literacy scheme as an eligible project for a further three years commencing 2007-08 and, on the National Committee's recommendation, amends the prior notification to increase the number of schools covered and to raise the project cost ceiling that determines the maximum amount of cost allowable as deduction under the Explanation to the Income-tax Act.

Deductible project specification under section 35AC - Singhvi Charitable Trust's health camps approved for extended period and enhanced project cost.
The Central Government specifies the Singhvi Charitable Trust's scheme of running rural health camps in all districts of Tamil Nadu as an eligible project under the Explanation to section 35AC for a further three-year period commencing with financial year 2007-08, and amends the earlier notification to substitute the previously allowed maximum project cost with the enhanced project cost recommended by the National Committee for Promotion of Social and Economic Welfare.

Section 35AC eligible project designation extended and cost ceiling enhanced allowing continued tax deduction for specified community welfare scheme.
The Central Government specifies that Tata Sponge Iron Limited's Keonjhar District programme of potable water provision, school repairs, agricultural promotion and medical facilities is an eligible project for a further three-year period and substitutes the previously prescribed maximum allowable project cost with an increased ceiling following the National Committee's recommendation.

Section 35AC specification extends eligibility and increases sanctioned project cost for a women's care hostel project.
Specification under Section 35AC designates Jagshanti Udayan Care Hostel for Women as an eligible project for tax-deduction purposes, extends its eligibility for a further three-year period commencing from the stated financial year, and amends the prior notification to increase the maximum allowable project cost, expressly including a corpus fund, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Eligibility under section 35AC extended for School Adoption and Balwadi Project, maintaining approved project cost and tax concession.
The Central Government specifies that the School Adoption Scheme and Balwadi Project executed by The Bombay Community Public Trust in Mumbai is an eligible project or scheme under the Explanation to the Income-tax Act for a further three-year period commencing with the financial year 2006-07, without any change in the approved project cost of Rs. 300.00 lakhs, following the National Committee's recommendation under the applicable Income-tax Rules.

Eligible project specification extended for community ophthalmology programme enabling continued tax-benefit eligibility for diagnostic camps and surgeries.
Central Government specifies Diagnostic camps and cataract eye surgeries under the Free Ophthalmic Hospital's Society community ophthalmology programme as an eligible project or scheme under the Explanation to section 35AC, approving continuation without change in the approved project cost and extending the specified period for a further three years following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Tax deduction eligibility under Section 35AC extended for the charitable educational and memorial project, enabling continued statutory incentive treatment.
Specification under Section 35AC designates the Netaji Azad Hind Fauj Smarak Nyas project as an eligible scheme for purchase of land, construction of school and hostel buildings, purchase of furniture and books, establishment of a military school and cluster coordination centres, and operation of the project; the Central Government renewed the specification following the National Committee's recommendation, extending eligible status for a further period without change to the approved project cost and corpus fund, thereby preserving entitlement to tax-deduction benefits under the Explanation to Section 35AC.

Extension of eligible project designation preserves tax-deduction status for the Baba Amte Centre following committee recommendation.
The Central Government specifies the Baba Amte Centre for People's Empowerment, executed by Samaj Pragati Sahayog, as an eligible project or scheme for tax-deduction purposes for a further three-year period commencing in the financial year 2006-07, following a recommendation by the National Committee for Promotion of Social and Economic Welfare and without change to the approved corpus fund cost.

Tax benefit eligibility for charitable cancer care extended under section 35AC, authorising continuation of free food and drugs provision.
The Central Government specifies under the Explanation to section 35AC that the scheme providing free food and anti cancer drugs to poor cancer patients in general wards of the Cancer Institute at Chennai, executed by The Cancer Institute (WIA) Trust, is an eligible project for a further three year period commencing financial year 2007 08; this specification follows the National Committee's recommendation and is made without any change in the previously approved cost as corpus fund only.