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of <h1>Section 35AC Approval for Tax Deduction on Eligible Projects: Medical Services, Housing, Education, and Sustainability Initiatives.</h1> The notification under Section 35AC of the Income-tax Act, 1961, approves various institutions and specifies eligible projects or schemes with their estimated costs. The Central Government, based on recommendations from the National Committee, allows deductions for these projects. The projects include free medical services, construction of homes for the aged, sustainability projects, hospital construction, artificial limb centers, training and rehabilitation centers, fertilizer projects, and educational and medical assistance. The notification is effective for three years for assessment years 2002-2003 to 2004-2005.
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