Section 35AC approvals list eligible institutions and specified charitable projects with estimated costs for tax incentive eligibility. Notification under section 35AC approves specified institutions on the National Committee's recommendation and specifies the eligible projects and schemes together with their estimated costs; the approvals are declared to remain in force for a limited three year period covering specified assessment years, thereby cataloguing the institutions and projects eligible under the provision for that duration.
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.
Section 35AC approvals list eligible institutions and specified charitable projects with estimated costs for tax incentive eligibility.
Notification under section 35AC approves specified institutions on the National Committee's recommendation and specifies the eligible projects and schemes together with their estimated costs; the approvals are declared to remain in force for a limited three year period covering specified assessment years, thereby cataloguing the institutions and projects eligible under the provision for that duration.
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