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of <h1>Swimming Pool Project in Bangalore Gets Income Tax Benefit Extension for FY 2013-16 Under Section 35AC</h1> The Central Government has extended the eligibility of the project for constructing a swimming pool complex with boarding, lodging, and a modern gymnasium at Basavanagudi, Bangalore, managed by a local aquatic center. Initially recognized as an eligible project under section 35AC of the Income-tax Act, 1961, the project has received multiple extensions since its inception in the 1996-1997 assessment year. The latest extension covers the financial years 2013-14, 2014-15, and 2015-16, maintaining the approved cost of Rs. 100.30 lakh, following recommendations by the National Committee for Promotion of Social and Economic Welfare.
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