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of <h1>Government Extends Tax Exemption for Tribal and Student Support Projects Under Section 35AC of Income-tax Act</h1> The Central Government has specified the Mahatma Gandhi Mission for Gram Swarajya, the construction and equipment of 100 women and children centers in tribal villages of Sonbhadra, Uttar Pradesh, and the Banwasi Bhawana hostel-cum-training center for SC/ST and other poor students as eligible projects under section 35AC of the Income-tax Act. Initially approved for three years starting in the 1993-94 assessment year, the projects were extended for another three years from 1996-97. The National Committee recommended further extension for three more years starting from the 1999-2000 assessment year, given the projects' proper execution and expected duration beyond six years.
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