Exemption u/s 35AC - Central Government had specified for Free Eye Camps at local Mobile Services and Health Education surrounding Virnaga Hostel for ladies, Saurashtra Central Group of hospitals, Gujarat as an eligible project or scheme - S. O. 435(E) - Income Tax Act, 1961
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Exemption under the Income Tax framework: charitable health and sanitation projects were specified and extended for tax eligibility. The central government specified certain public health and sanitation activities-free eye camps, mobile health services and health education around Virnagar, a ladies' hostel at Virnagar, and construction of low-cost latrines by the stated mission and hospital group-as eligible projects for tax exemption under the Income-tax Act, following a National Committee recommendation that the scheme was being properly executed and extending the period of eligibility for a further multi-year assessment term.
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 the Income Tax framework: charitable health and sanitation projects were specified and extended for tax eligibility.
The central government specified certain public health and sanitation activities-free eye camps, mobile health services and health education around Virnagar, a ladies' hostel at Virnagar, and construction of low-cost latrines by the stated mission and hospital group-as eligible projects for tax exemption under the Income-tax Act, following a National Committee recommendation that the scheme was being properly executed and extending the period of eligibility for a further multi-year assessment term.
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