U/s. 35AC, IT ACT, 1961 - Eligible Projects or Schemes, Expenditure On - Chington Development Society, Senapati, Manipur - S.O.1503(E)

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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.

<h1>Tax exemption designation extended for an eligible rural empowerment project; CSR-sourced funds excluded from exemption.</h1> The notification designates 'Economic Empowerment of Tribal poor through Income Generation Programme' by Chington Development Society as an eligible project for tax-exempt expenditure for three further years beginning 2016-17, maintaining the approved estimated cost of Rs. 1007.50 lakh, following a National Committee recommendation. The exemption expressly does not apply to funds received under Schedule VII of Section 135 and the Companies (CSR) Rules 2014.

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