Section 35 AC Registration Services

Section 35AC Registration

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Section 35AC of Income Tax Act, 1961 is the section which entitles an NGO to receive tax exempt donations. Section 35AC recognition of an NGO empowers it to pass on unlimited deduction to its donor i.e, 100% without any limit as against normal approval u/s 80G of Income Tax Act, 1961 entitles only 50% deduction .

An NGO approved under Section 35AC can easily mobilize foreign contributions as most of agencies abroad require 35AC recognition as pre condition for grant of foreign contribution to Indian organizations.

Projects eligible to be notified under section 35AC are:-

Construction and maintenance of drinking water projects in rural areas and in urban slums including installation of pump-sets, digging of wells, tube-wells and laying of pipes for supply of drinking water;
Construction of dwelling units for the economically weaker sections;
Construction of school buildings primarily for children belonging to the economically weaker sections of the society;
Establishment and running of non-conventional and renewable source of energy systems;
Construction and maintenance of bridges, public highways and other roads;
Any other programme for uplift of the rural poor or the urban slum dwellers, as the National Committee may consider fit for support;
Promotion of sports;
Pollution control;
Establishment and running of hospitals and medical facilities in rural areas, exclusively for women and children up to 12 years of age;
Encouraging the production of bacteria induced fertilizers;
Any programme that promotes road safety, prevention of accidents and traffic awareness;
Construction of hostel accommodation for women or handicapped individuals or individuals who are of the age of sixty-five years or more;
Establishment and running of institutions for vocational education and training in rural areas or towns which consist of population of less than five lakhs;
Establishment and running of institutions imparting education in the field of engineering and medicine in rural areas or towns which consist of population of less than 5 lakhs;
Plantation of softwood on degraded non-forest land;


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