Section 35AC eligibility extended for the notified rehabilitation project, preserving approved cost and permitting continued deductible expenditure. Notification under section 35AC extends tax-deduction eligibility for the rehabilitation and medical-aid project run by Calcutta Centre Mahavir Seva Sadan. The extension follows a committee recommendation and is granted without altering the previously approved project cost, thereby preserving the project's eligibility for deductible expenditure under the governing provision for the further specified period.
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Provisions expressly mentioned in the judgment/order text.
Section 35AC eligibility extended for the notified rehabilitation project, preserving approved cost and permitting continued deductible expenditure.
Notification under section 35AC extends tax-deduction eligibility for the rehabilitation and medical-aid project run by Calcutta Centre Mahavir Seva Sadan. The extension follows a committee recommendation and is granted without altering the previously approved project cost, thereby preserving the project's eligibility for deductible expenditure under the governing provision for the further specified period.
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