Let me tell you from the scratch! "Adopt a Heritage" programme is just a modified scheme of the BJP government that was initiated in 1996 under the prime minister Atal Bihari.
The National Cultural Fund (NCF) was first established by the ministry of culture in 1996 as a trust under the Charitable Endowments Act, 1890. The prime aim of NCF is to establish and engage public private partnerships (PPP) in the protection and conservation of India's heritage.
NCF also aims to strengthen the relationship between private, public, government and non-government agencies for the restoration, conservation, protection and development of India's cultural heritages.
Coming back to your question, how much profit will Dalmia Group make? Don’t get surprised if I tell you zero rupees. Yes, it is very true fact that Dalmia group will only spend and not make money. No profit activity will take place and according to the signed MoU (Memorandum of Understanding) Dalmia Group will responsible for maintaining basic activities such as public conveniences, clean drinking water, and cleanliness of the monument.
Dalmia Bharat will also provide easy accessibility to the differently-abled visitors, there will be ramps and toilet facilities for the differently-abled people. Maybe, you are thinking now what will Dalmia Group get in return?
NCF provides a lot of tax benefits to private entities under section 80G (2) of the Income Tax Act. At present, NCF has such partnerships with National Thermal Power Corporation, Oil and Natural Gas Corporation (ONGC), Steel Authority of India, Indian Oil Corporation etc.
And in my opinion, there is nothing wrong in a private entity using the heritage value of the cultural property to make profit unless it should get done in a way that suits the spirit of the place and in a manner that doesn't harm the heritage.