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Exemption u/s 35AC - Central Government had specified the medical care to old persons and leprosy patients, provision of home to old persons and Rehabilitation of destitute old women, conducting eye camps of Helpage India, C-14, Qutab Institutional Area, New Delhi as an eligible project or scheme - S.O.405(E) - Income Tax Act, 1961
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Section 35AC exemption extended for specified charitable medical and rehabilitation project, preserving donor tax relief. Central Government specifies under Section 35AC that Helpage India's activities - medical care to old and leprosy patients, homes for old persons, rehabilitation of destitute old women, and eye camps - are an eligible project or scheme, and extends that eligibility for a further three assessment years following a National Committee recommendation, noting the project's estimated cost.
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 exemption extended for specified charitable medical and rehabilitation project, preserving donor tax relief.
Central Government specifies under Section 35AC that Helpage India's activities - medical care to old and leprosy patients, homes for old persons, rehabilitation of destitute old women, and eye camps - are an eligible project or scheme, and extends that eligibility for a further three assessment years following a National Committee recommendation, noting the project's estimated cost.
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