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of <h1>Government Approves Tax Deduction for Educational and Healthcare Projects u/s 35AC of Income-tax Act.</h1> The Central Government, under section 35AC of the Income-tax Act, 1961, has approved various institutions for eligible projects or schemes, allowing deductions for specified costs. The projects range from educational and vocational training centers to healthcare facilities and community development programs across India. The notification specifies the institutions, project descriptions, estimated costs, and maximum deductible amounts. This approval is valid for three assessment years: 2002-2003, 2003-2004, and 2004-2005. Institutions include those focused on education, healthcare, rural development, and support for disabled individuals, with projects located in states like Tamil Nadu, Gujarat, Delhi, and Karnataka.
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