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<h1>Project for Disabled Children Extended Under Section 35AC, Income-tax Act, 1961; Funding Set at INR 2.45 Crores</h1> The Central Government has extended the eligibility of a project under Section 35AC of the Income-tax Act, 1961, for the Handicapped Children's Parents Association in New Delhi. This project involves the construction, equipping, furnishing, and operation of a home for individuals with disabilities in Dwarka, New Delhi. Initially approved for three years starting from the 1998-1999 assessment year, the project has been extended for an additional three years beginning with the 2001-2002 assessment year. The estimated cost is INR 2.45 crores, with a corpus fund of INR 1 crore.