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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Deduction under section 35AC: project cost increase permits higher eligible deduction for specified integrated rural development scheme.</h1> The Central Government, on the National Committee's recommendation under the Income tax Rules, amends the earlier notification to increase the maximum allowable project cost for the integrated rural development programme executed by Lupin Human Welfare & Research Foundation, thereby raising the ceiling against which expenditure qualifies for deduction under section 35AC of the Income tax Act.

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