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of <h1>Government Amends Section 35AC to Include Vehicles in Tax Benefits for Muzaffarnagar Research Project Expenditures.</h1> The Central Government, following the National Committee's recommendations, has amended a previous notification under Section 35AC of the Income-tax Act, 1961. This amendment pertains to the project by a research foundation in Muzaffarnagar, Uttar Pradesh. The revision includes the addition of 'vehicle' to the list of expenditures eligible for tax benefits, which previously covered construction, equipment purchase, furnishing, and development of a botanical garden. This change is officially documented in Notification No. 181/2001, dated 20th June 2001.
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