Section 35AC eligible project extension: continuation of specified social welfare scheme for an additional three financial years.
The Central Government has notified continuation of an eligible project under Section 35AC executed by Shree Brahma Samaj Seva Trust-covering residential care for mentally challenged persons, disability aids distribution, water tank repairs, educational aids for child labourers, vocational training, rural women microfinance, medical camps and HIV screening-at the previously approved cost, for a further three-year period commencing 2014-15, following recommendation by the National Committee for Promotion of Social and Economic Welfare.

Tax exemption eligibility extended for Siva Sakhti Sathya Sai Charitable Trust's corpus fund for three financial years.
The Central Government has notified extension of eligibility under the Explanation to section 35AC for the Corpus fund for Siva Sakhti Sathya Sai Charitable Trust, on the National Committee's recommendation and without change to the approved project cost, for a further three financial years commencing 2014-15.

Deduction under section 35AC: project cost increase permits higher eligible deduction for specified integrated rural development scheme.
The Central Government, on the National Committee's recommendation under the Income tax Rules, amends the earlier notification to increase the maximum allowable project cost for the integrated rural development programme executed by Lupin Human Welfare & Research Foundation, thereby raising the ceiling against which expenditure qualifies for deduction under section 35AC of the Income tax Act.

Section 35AC extension of eligible charitable medical project notified for a further three financial years following committee recommendation.
The Central Government, under the Explanation to Section 35AC and following a recommendation by the National Committee for Promotion of Social and Economic Welfare under the Income-tax Rules, has notified continuation of the "Mobile Charitable Dispensary and Medical Aid Project" carried out by Bharat Sevashram Sangha, Kolkata, as an eligible project for a further three financial years beginning 2014-15, without any change in the approved project cost.

Eligible project under Section 35AC: extension granted for rehabilitation/welfare activities for leprosy-cured patients, cost unchanged.
Notification under the Explanation to section 35AC extends the project "Running of Rehabilitation/Welfare activities for leprosy cured patients at Sindhrot, Vadodara" by Shram Mandir Trust as an eligible project for a further three years beginning with financial year 2014-15, with the approved project cost remaining unchanged at the enhanced amount.

Section 35AC eligible project corpus increased to expand approved project cost for free cancer treatment at Cancer Institute.
The Central Government, exercising powers under sub-section (1) read with the Explanation to Section 35AC, amends the prior notification to substitute the previously specified corpus fund with an increased corpus fund for the Cancer Institute (WIA) Trust, Chennai, implementing the National Committee's recommendation to enhance the approved project cost for its free-food and anti-cancer-drug scheme.

Tax exemption eligibility under Section 35AC extended for 'Plantation against global warming' project, maintaining original approved cost.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to Section 35AC, has notified that the project "Plantation against global warming" by People Unity Trust is specified as an eligible scheme for a further three-year period on the National Committee's recommendation under sub-rule (5) of rule 11M, without any change to the previously approved project cost.

Extension of eligibility under section 35AC: Prayas Juvenile Aid Centre's notified status preserved for a further period.
The Central Government notifies continuation of Prayas Juvenile Aid Centre, Delhi as an eligible project or scheme under section 35AC, acting on the National Committee's recommendation that the project is being executed properly, and extends the scheme for a further three-year period beginning with the stated financial year without change in the approved project cost.

Section 35AC deduction: extension and amendment of eligible project for free medical aid, increasing cost and adding corpus.
The Central Government, exercising powers under section 35AC, has specified the Gujarat Sarvar Mandal project for free medical aid as an eligible project for a further three year period and clarified that no exemption is available for the lapsed financial year. The National Committee recommended, and the notification implements, an upward revision of the notified maximum allowable project cost and the addition of a corpus fund, by amending the Table in the original notification, thereby altering the amounts of expenditure that qualify for deduction under section 35AC.

Deductibility under section 35AC extended for National Association for the Blind with increased allowable project cost.
The Central Government renews notification of the project "National Association for the Blind" as an eligible project for deduction under section 35AC for a further three-year period commencing with the 2014-15 financial year, following the National Committee's recommendation that the project is being properly executed. The notification also amends the previously specified maximum allowable project cost by substituting the earlier figure with a higher project cost for deduction purposes, effectuating the Committee's recommendation under the Income-tax Rules and the powers vested in the Central Government.

Eligible project cost amendment under Section 35AC clarifies allowable cost breakdown for a notified health centre project.
Amendment to the notification under Section 35AC modifies the Barsana Community Health Centre Project entry to retain the approved aggregate project cost while expressly stating that the amount includes cost of construction, equipment and facility creation and a corpus fund; the amendment follows the National Committee's recommendation under rule 11M confirming proper execution.

Tax incentive for social welfare: eligible project designation for leprosy rehabilitation extended for a further multi-year period.
The Central Government notified a further extension of the eligible project status for the leprosy rehabilitation scheme carried out by The Leprosy Mission Trust India, on the recommendation that the scheme is properly executed and will continue beyond nine years, while retaining the previously approved project cost and continuing entitlement to tax-incentive benefits for the stated multi-year period commencing with the 2014-15 financial year.

Eligible project extension under section 35AC: vocational training scheme duration extended and project cost revised.
Notification under section 35AC extends the notified scheme for vocational and skill training for women in urban slums carried out by Maathru Bhoomi Foundation for a further three financial years and amends the original notification by substituting the previously notified maximum allowable project cost with a revised higher project cost, following a recommendation of the National Committee for Promotion of Social and Economic Welfare that the project is being executed properly.

Section 35AC eligible project extension secures continued expenditure eligibility for Disability Reduction Project for three financial years.
The Disability Reduction Project by Impact India Foundation is notified as an eligible project under section 35AC for a further three years beginning with financial year 2014-15 through 2016-17, without any change to the approved cost of Rs. 590.00 lakh, following recommendation by the National Committee for Promotion of Social and Economic Welfare indicating proper execution.

Tax incentive project amendment expands preventive health and community health centres, enabling capital investment for rural healthcare initiatives.
The Central Government amends the notified eligible project "Bhaktivedanta Hospital-Community Health Services" carried out by Sri Chaitanya Seva Trust to extend its scope to promote positive/preventive health including cardiac care and urology, create community health centres in remote areas via village adoption in Thane district and adjoining areas to supplement government development programmes in tribal and rural areas, include rural empowerment activities such as water conservation, organic farming, alternative energy and soil biotechnology, and to recognise additional capital expenditure for construction, infrastructure and equipment while retaining the approved project cost.

Eligible Project Notification extends status for Kannoli - Vision Saver, increasing approved cost and adding Odisha to its scope.
Notification designates "Kannoli - Vision Saver" by Sankara Eye Hospital as an eligible project for three further financial years commencing 2014-15, following the national committee's recommendation. It amends the originally notified parameters by increasing the approved project cost, including the corpus fund component, and extends the project's area of work to include the State of Odisha, substituting the earlier maximum allowable cost with a higher figure.

Project extension under Income Tax Act: eligible school and vocational centre construction scheme extended for additional financial years.
The Central Government, on recommendation of the National Committee for Promotion of Social and Economic Welfare, extends the notified eligible project carried out by The National Federation of the Blind, Rachanatmak Karya Samiti, Mumbai for a further multi year period without any change in the approved total cost and corpus fund, thereby maintaining its designation under the Income Tax Act for the extended term.

Eligible project status under the Income-tax Act extended for the Kidney care scheme; prior approval and cost remain unchanged.
Notification extends eligible project status for the "Kidney care" scheme carried out by Arogyaseva Medical Academy of India, Pune, for a further three financial years commencing with 2014-15, under the Explanation to the Income-tax Act enabling tax incentives for notified projects. The extension follows a recommendation by the National Committee for Promotion of Social and Economic Welfare and preserves the previously approved project cost without change.

Project cost ceiling under section 35AC increased for Empathy Foundation's school project, raising the deductible limit.
The Central Government amends the prior notification to increase the maximum allowable project cost for Empathy Foundation's school renovation and construction project, substituting the earlier notified ceiling with a higher approved amount, thereby changing the cap on expenditure eligible for deduction under the statutory tax provision.

Section 35AC project extension approved for Saath Charitable Trust's integrated development programmes without change in approved cost.
The Central Government, pursuant to the Explanation to Section 35AC and on the National Committee's recommendation under rule 11M of the Income-tax Rules, extends specification of Saath Charitable Trust's "Integrated Development Programmes for Urban slums and rural villages" as an eligible project for a further three-year period, preserving the originally approved total cost and corpus fund without change and treating the extension as commencing with the financial year following the project's initial term.