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of <h1>Government Extends Tax Benefit for Mumbai Vocational Training Project u/s 35AC, Excludes CSR Funds from Exemption.</h1> The Central Government has extended the eligibility of the 'Santosh Mahesh Bagroida Vocational Training Center' project by Archana Educational Trust in Mumbai as an eligible project under Section 35AC of the Income-tax Act, 1961. Initially approved for three years ending in 2014-15, the project is now extended for an additional three years, covering 2015-16 to 2017-18, with an unchanged estimated cost of Rs. 166.93 lakh. However, the exemption under Section 35AC does not apply to funds received under Schedule VII of Section 135 of the Companies Act and Companies (CSR) Rules 2014.
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