Tax deduction approvals for specified eligible projects under section 35AC enable capped deductions for contributions to listed institutions. The notification approves named institutions and their specified projects as eligible for a tax deduction under section 35AC, listing each project's estimated cost and the maximum amount allowable as a deduction, and prescribing assessment year durations for which the approval and deductibility apply.
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.
Tax deduction approvals for specified eligible projects under section 35AC enable capped deductions for contributions to listed institutions.
The notification approves named institutions and their specified projects as eligible for a tax deduction under section 35AC, listing each project's estimated cost and the maximum amount allowable as a deduction, and prescribing assessment year durations for which the approval and deductibility apply.
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