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of <h1>Govt amends Notification No. S.O. 400(E) u/s 35AC, revises Jindal Aluminium school project and deduction limits.</h1> The Central Government, following recommendations from the National Committee, has amended Notification No. S.O. 400(E) dated June 6, 1996, concerning Jindal Aluminium Limited under Section 35AC of the Income-tax Act, 1961. The amendment modifies the project description from 'Construction of school buildings in 16 villages' to 'Construction of school building in 11 villages' and adjusts the maximum allowable deduction from Rs. 80.60 lakhs to Rs. 59.80 lakhs. This amendment is effective for an additional three years starting from the assessment year 2000-2001.
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