Exemption u/s 35 AC - Central Government had specified the scheme of SOS children's village of India, New Delhi for administration and maintenance of 27 existing villages and family environment to destitute orphaned and abandoned children as an eligible project or scheme - S.O.390(E) - Income Tax Act, 1961
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Exemption under section 35AC: extension of SOS Children's Village scheme specification for further assessment years. The Central Government specifies the SOS Children's Village of India scheme for administration and maintenance of 27 villages providing free clothing, education, shelter and a family environment to destitute, orphaned and abandoned children as an eligible project or scheme for tax-exemption purposes, extending a prior three-year specification for a further three assessment years following the National Committee's recommendation and satisfaction with the scheme's execution.
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.
Exemption under section 35AC: extension of SOS Children's Village scheme specification for further assessment years.
The Central Government specifies the SOS Children's Village of India scheme for administration and maintenance of 27 villages providing free clothing, education, shelter and a family environment to destitute, orphaned and abandoned children as an eligible project or scheme for tax-exemption purposes, extending a prior three-year specification for a further three assessment years following the National Committee's recommendation and satisfaction with the scheme's execution.
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