Tax deduction under Section 35AC: project cost limit increased, expanding allowable deduction for the specified eligible project. The notification amends the earlier approval under Section 35AC to increase the maximum allowable project cost for the 'Doctor at Doorstep' scheme by substituting the previously notified project cost figure with a higher figure on the recommendation of the National Committee, thereby raising the cap on qualifying expenditure for deduction for the remaining approved period.
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Provisions expressly mentioned in the judgment/order text.
Tax deduction under Section 35AC: project cost limit increased, expanding allowable deduction for the specified eligible project.
The notification amends the earlier approval under Section 35AC to increase the maximum allowable project cost for the "Doctor at Doorstep" scheme by substituting the previously notified project cost figure with a higher figure on the recommendation of the National Committee, thereby raising the cap on qualifying expenditure for deduction for the remaining approved period.
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