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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>Exemption under section 35AC: approval of specific institutions' projects for tax benefit, subject to cost caps and service conditions.</h1> Exemption under section 35AC approves named institutions and specific projects as eligible for tax-deductible expenditure with prescribed maximum approved costs. Several project approvals carry service conditions requiring a portion of patients to receive free treatment, another portion to be charged at cost, and an income tested cap for low income patients; the notification also specifies differing effective periods for listed projects in relation to assessment years.

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