Tax deduction eligibility under section 35AC: approved institutions and specified projects qualify for deductions within the notified period. The Central Government, on National Committee recommendation, approves specified institutions and lists eligible projects for which donors may claim deductions under section 35AC, specifying a maximum deductible portion for each project and limiting the approval to the notification's stated multi year period; corrections to institutional names and entries are recorded but do not expand the scope beyond the listed projects and ceilings.
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.
Tax deduction eligibility under section 35AC: approved institutions and specified projects qualify for deductions within the notified period.
The Central Government, on National Committee recommendation, approves specified institutions and lists eligible projects for which donors may claim deductions under section 35AC, specifying a maximum deductible portion for each project and limiting the approval to the notification's stated multi year period; corrections to institutional names and entries are recorded but do not expand the scope beyond the listed projects and ceilings.
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