Why In News?

The Hindustan Aeronautics Limited (HAL), the National Culture Fund (NCF), and the Archaeological Survey of India (ASI) signed a Memorandum of Agreement (MoA) securing ₹23.60 crore for heritage conservation at Hampi, Taj Mahal, and Bekal Fort.

What Is National Culture Fund (NCF)?  

Origin: Established as an autonomous trust by the Government of India (Department of Culture, now Ministry of Culture) in November 1996 via Gazette Notification under the Charitable Endowments Act, 1890.

Mandate: Acts as an innovative extra-budgetary financing mechanism to foster Public-Private Partnerships (PPP). 

  • It mobilizes and channels resources from corporate entities, Public Sector Undertakings (PSUs), non-profit foundations, and individuals for the restoration, preservation, and promotion of India’s tangible and intangible cultural heritage.

Governing Council: Apex policy-making body chaired by the Union Minister of Culture (with Minister of State for Culture as Vice-Chairperson), having a maximum strength of 25 members (including up to 15 non-official members representing business, private foundations, and voluntary organizations).

Statutory Fiscal Incentives & CSR Integration

  • Income Tax Act, 1961: 100% tax exemption for all donor contributions under Section 80G(2) [or Section 80G(ii)].

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  • Companies Act, 2013: Recognized as a valid receptacle for Corporate Social Responsibility (CSR) contributions under Schedule VII, Clause (v) (covering protection of national heritage, art, culture, setting up public libraries, and promotion of traditional arts and handicrafts).

Performance & Key Achievements 

  • Mobilized approximately ₹140 crore in CSR contributions since its inception.

  • Completed over 52 heritage projects nationwide in partnership with diverse corporate and institutional sponsors.

  • Annual accounts undergo mandatory statutory auditing by the Comptroller and Auditor General of India (CAG).

  • Major Project Highlights: National Maritime Heritage Complex (NMHC) at Lothal (₹15 crore), Atmanirbhar Bharat Centre for Design (ABCD) at Red Fort with State Bank of India (₹3.80 crore), Ahom Group of Monuments in Sibsagar with ONGC (₹2.25 crore), and digital upgradation of the ASI Hampi Museum with Airports Authority of India (AAI) (₹3.25 crore).

 

Hampi (Karnataka)

Taj Mahal (UP)

Bekal Fort (Kerala)

Location

Situated along the Tungabhadra River basin in Bellary (Vijayanagara) District, Central Karnataka.

Situated on the right (southern) bank of the Yamuna River in Agra, Uttar Pradesh.

Situated on a coastal promontory along the Arabian Sea in Kasaragod District, North Kerala.

Origin & Rulers

Founded in 1336 AD by Harihara I and Bukka I (Sangama Dynasty) as the capital of the Vijayanagara Empire. Governed by four dynasties: Sangama, Saluva, Tuluva, and Aravidu. Reached its peak under Krishnadevaraya (1509–1529 AD), author of Amuktamalyada.

Commissioned in 1631 AD by Mughal Emperor Shah Jahan in memory of his wife Mumtaz Mahal; constructed between 1632 and 1653 AD. Designed under chief court architect Ustad Ahmad Lahori and calligrapher Amanat Khan Shirazi.

Built in the 17th century by Sivappa Nayaka of Bednore (Bednore/Ikkeri Nayaks) as a key coastal stronghold. Part of a defense network including Hosdurg, Kalnad, and Kumbla forts.

Architectural Style  

Masterpiece of Vijayanagara Temple Architecture. Characterized by massive dimensions, florid ornamentation, bold stone carvings of epic themes (Ramayana & Mahabharata), and wide chariot streets flanked by two-storied pillared mandapas.

Pinnacle of Mughal Architecture, synthesizing Indo-Islamic, Persian, and Timurid traditions (inspired by Gur-e Amir and Humayun's Tomb). Features a symmetrical octagonal mausoleum and a 17-hectare quadripartite Charbagh paradise garden with a central reflecting pool (al Hawd al-Kawthar).

Example of Coastal Military Architecture. Constructed as a defensive maritime bastion and observation post to guard trade routes in North Malabar.

Materials & Structural Features

Built using local granite boulders and stone. Notable for ornate pillared halls, tall gopurams, extensive water tanks, and monolithic stone structures.

Main mausoleum veneered in pure white Makrana Marble (Rajasthan); outlying buildings (Mosque, Jawab, Gateway) built of Red Sandstone (Fatehpur Sikri). Decorated with Pietra Dura (Parchin Kari) inlay work using 28 varieties of semi-precious stones. Includes a 23m double bulbous onion dome, four corner chattris, four octagonal minarets (>40m, tilted slightly outward for earthquake resistance), and carved marble jali screens.

Built primarily of massive, durable laterite stone blocks overlooking the sea. Recognized as the largest and best-preserved fort in Kerala.

Key Monuments & Layout

Includes the Vittala Temple Complex (featuring the iconic Stone Chariot), Virupaksha Temple, Mahanavami Dibba, Lotus Mahal, and widespread market bazaars.

Includes the main Mausoleum (housing false cenotaphs above and real graves in the crypt), Main Gateway (Darwaza), Mosque (west), and Jawab (east).

Features expansive laterite ramparts, coastal defense bastions, watchtowers, and military quarters overlooking the Arabian Sea.

Heritage Status & Conservation

Designated a UNESCO World Heritage Site in 1986. Protective wooden barricades installed around the Vittala Temple Stone Chariot by the Archaeological Survey of India (ASI).  

Designated a UNESCO World Heritage Site in 1983 and a Monument of National Importance managed by the ASI. Protected under the Taj Trapezium Zone (TTZ) following Supreme Court environmental directives. 

Managed as a protected historic monument in Kerala.

Source: THEHINDU

PRACTICE QUESTION

Q. With reference to the National Culture Fund (NCF), consider the following statements:

  1. It was established as a statutory autonomous trust under the Charitable Endowments Act, 1890.

  2. The General Council of the National Culture Fund is chaired by the Union Minister of Culture.

  3. Donations made by corporate entities and individuals to the NCF are eligible for 100% tax exemption under Section 80G of the Income Tax Act.

Which of the statements given above are correct?

(a) 1 and 2 only

(b) 2 and 3 only

(c) 1 and 3 only

(d) 1, 2, and 3

Answer: (d)

Explanation:

Statement 1 is correct: The National Culture Fund (NCF) was set up by the Government of India through a gazette notification on November 28, 1996, as a trust registered under the Charitable Endowments Act, 1890. It functions as an autonomous mechanism enabling public-private partnerships (PPP) to mobilize extra-budgetary resources for conserving and promoting tangible and intangible cultural heritage.  

Statement 2 is correct: The management and administration of the NCF are overseen by a Governing/General Council, which is chaired by the Union Minister of Culture. Day-to-day operations and project execution policies are managed by an Executive Committee headed by the Secretary of the Ministry of Culture.  

Statement 3 is correct: Contributions made to the NCF by corporate bodies, PSUs, trusts, and individuals qualify for 100% tax exemption under Section 80G(2) (specifically sub-clause iiihh) of the Income Tax Act, 1961. Additionally, corporate contributions are recognized as eligible Corporate Social Responsibility (CSR) spending under Schedule VII of the Companies Act, 2013.