Exemption u/s 35 AC - Central Government had specified for Disability Awareness and Rehabilitation in the Community in 'Early detection' at MGR Chengalpattu of the Spastics Society of Tamilnadu, Centre for Special Education, Tamilnadu as an eligible project or scheme - S. O. 407(E) - Income Tax Act, 1961
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Tax exemption under section 35AC extended to a disability awareness and early detection project, renewing eligible status for further years. The Central Government specifies the scheme of Disability Awareness and Rehabilitation in the Community and detection through screening of newborns at MGR Chengalpattu, executed by the Spastics Society of Tamilnadu, Centre for Special Education, as an eligible project for exemption under the Income-tax Act and, following the National Committee's recommendation, extends that specification for a further three assessment years commencing from the assessment year 1999-2000, noting an estimated project cost of rupees thirteen lakh forty thousand.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 35AC extended to a disability awareness and early detection project, renewing eligible status for further years.
The Central Government specifies the scheme of Disability Awareness and Rehabilitation in the Community and detection through screening of newborns at MGR Chengalpattu, executed by the Spastics Society of Tamilnadu, Centre for Special Education, as an eligible project for exemption under the Income-tax Act and, following the National Committee's recommendation, extends that specification for a further three assessment years commencing from the assessment year 1999-2000, noting an estimated project cost of rupees thirteen lakh forty thousand.
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