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of <h1>Income-tax Rules, 1962: Rule 11I empowers committee to approve and recommend projects for eligibility under section 35AC.</h1> The National Committee for Promotion of Social and Economic Welfare has two primary functions under Rule 11I of the Income-tax Rules, 1962. First, it approves associations and institutions to carry out eligible projects or schemes. Second, it recommends projects and schemes from companies, including public sector companies, local authorities, or approved associations or institutions, to the Central Government for notification as eligible under section 35AC.
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