Rule – 11K, Guidelines for recommending projects or schemes

11K . In making recommendations to the Central Government with regard to any project or scheme for being notified in the Official Gazette as an eligible project or scheme, the National Committee shall satisfy itself that,—

(i) the project or scheme relates to the provisions of one or more of the following :—

(a) 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;
(b) construction of dwelling units for the economically weaker sections;
(c) construction of school buildings primarily for children belonging to the economically weaker sections of the society;
(d) establishment and running of non-conventional and renewable source of energy systems;
(e) construction and maintenance of bridges, public highways and other roads;
(f) any other programme for uplift of the rural poor or the urban slum dwellers, as the National Committee may consider fit for support;
⁸¹[(g) promotion of sports;]
⁸²[(h) pollution control;]
⁸³[(i) establishment and running of educational institutions in rural areas, exclusively for women and children upto 12 years of age;
(j) establishment and running of hospitals and medical facilities in rural areas, exclusively for women and children upto 12 years of age;
(k) establishment and running of creches and schools for the children of workers employed in factories or at building sites;
(l) encouraging the production of bacteria induced fertilisers;
(m) any programme that promotes road safety, prevention of accidents and traffic awareness;]
⁸⁴[(n) construction of hostel accommodation for women or handicapped individuals or individuals who are of the age of sixty-five years or more;]
⁸⁵[(o) establishment and running of institutions for vocational education and training in rural areas or towns which consist of population of less than five lakhs;]
⁸⁶[(p) 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;]
⁸⁷[(q) plantation of softwood on degraded non-forest land;
(r) any programme of conservation of natural resources or of afforestation;]
⁸⁸[(s) relief and rehabilitation of handicapped individuals;]

(ii) the benefit of the project or scheme shall flow to the public in general or to individuals belonging to the economically weaker sections of the society;
(iii) the applicant has the necessary expertise, personnel and other facilities for efficient implementation of the project or scheme;
(iv) the applicant shall maintain separate accounts in respect of the eligible project or scheme.

Reference: www.incometaxindia.gov.in