Eligible project designation under Section 35AC extended for ANKUR Special School; no certificate for the elapsed financial year. Notification extends designation of ANKUR Special School for Mentally Retarded Children as an eligible project under the Income-tax Act for three additional financial years beginning 2013-14, retains the previously enhanced approved project cost including the corpus fund, and directs that no certificate be issued for the first year of the extension because that year has already elapsed.
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Provisions expressly mentioned in the judgment/order text.
Eligible project designation under Section 35AC extended for ANKUR Special School; no certificate for the elapsed financial year.
Notification extends designation of ANKUR Special School for Mentally Retarded Children as an eligible project under the Income-tax Act for three additional financial years beginning 2013-14, retains the previously enhanced approved project cost including the corpus fund, and directs that no certificate be issued for the first year of the extension because that year has already elapsed.
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