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of <h1>Central Government extends tax-exempt status for Surat Dialysis Centre u/s 35AC for 2016-19; CSR funds excluded.</h1> The Central Government has extended the designation of the 'Dialysis Centre for Patients' run by an organization in Surat, Gujarat, as an eligible project under Section 35AC of the Income-tax Act, 1961. Initially approved for three years starting in 2010 and extended in 2013, the project will now continue for an additional three years from 2016-17 to 2018-19. The project's approved cost remains Rs. 10 crore. However, funds received under Schedule VII of Section 135 of the Companies Act and Companies (CSR) Rules 2014 will not qualify for the tax exemption under Section 35AC.
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