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<h1>Navajyoti Centre Project for Mentally Handicapped Extended Under Section 35AC of Income-tax Act, 1961</h1> The Central Government has designated the construction, equipment, and furnishing of the Navajyoti Centre for the mentally handicapped, along with a corpus fund for the Association for Advancement and Rehabilitation for Handicapped (Aaroh) in New Delhi, as an eligible project under section 35AC of the Income-tax Act, 1961. Initially approved for three years starting in the 1996-97 assessment year, the project is now extended for another three years beginning with the 1999-2000 assessment year. The project, located in Vasant Kunj, New Delhi, has an estimated cost of 51 lakhs.