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        Case ID :
        Income Tax

        Amendment in Notification No. S.O. 698(E), dated the 3rd October, 1972 - S.O.913(E) - Income Tax Act, 1961

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        Deduction under section 35AC adjusted to increase the allowable project cost for a specified charitable institution via notification. Amendment revises the table entry for the specified charitable society under section 35AC, substituting the prior maximum allowable project cost with a higher maximum amount as the ceiling for deduction while retaining the referenced corpus fund component in the notification.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Deduction under section 35AC adjusted to increase the allowable project cost for a specified charitable institution via notification.

                            Amendment revises the table entry for the specified charitable society under section 35AC, substituting the prior maximum allowable project cost with a higher maximum amount as the ceiling for deduction while retaining the referenced corpus fund component in the notification.


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