Exemption u/s 35AC - Central Government had specified, the awareness and rehabilitation programmes for drug addicts and alcoholics of Dr. Vidya Sagar Hospital, Nehru Nagar, New Delhi as an eligible project or scheme - S.O.573(E) - Income Tax Act, 1961
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Exemption under section 35AC: awareness and rehabilitation scheme of Dr. Vidya Sagar Hospital specified as eligible and extended. Central Government specified under clause (b) of the Explanation to section 35AC that the awareness and rehabilitation programmes for drug addicts and alcoholics run by Dr. Vidya Sagar Hospital, New Delhi, are an eligible project; the National Committee recommended and the Government approved an extension of the specified period and an upward revision of the estimated project cost, maintaining the project's entitlement to exemption under the provision.
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Provisions expressly mentioned in the judgment/order text.
Exemption under section 35AC: awareness and rehabilitation scheme of Dr. Vidya Sagar Hospital specified as eligible and extended.
Central Government specified under clause (b) of the Explanation to section 35AC that the awareness and rehabilitation programmes for drug addicts and alcoholics run by Dr. Vidya Sagar Hospital, New Delhi, are an eligible project; the National Committee recommended and the Government approved an extension of the specified period and an upward revision of the estimated project cost, maintaining the project's entitlement to exemption under the provision.
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