Deduction under section 35AC: specified charitable projects approved for allowance of eligible project expenditure as deduction. The notification approves specified institutions and designates particular projects or schemes as eligible under section 35AC, listing each institution with the project description and the maximum portion of estimated project cost allowable as a deduction; some entries also require a corpus fund. The tabulation imposes ceilings on deductible expenditure and the notification specifies the limited assessment-year periods during which the approval applies, with recorded substitutions and amendments to certain entries.
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.
Deduction under section 35AC: specified charitable projects approved for allowance of eligible project expenditure as deduction.
The notification approves specified institutions and designates particular projects or schemes as eligible under section 35AC, listing each institution with the project description and the maximum portion of estimated project cost allowable as a deduction; some entries also require a corpus fund. The tabulation imposes ceilings on deductible expenditure and the notification specifies the limited assessment-year periods during which the approval applies, with recorded substitutions and amendments to certain entries.
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