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Exemption u/s 35AC - Central Government had specified for survey, medical camps, polio operation and help through aids and appliances for disabled; educational help to disabled boys and girls by Society for the Training and Vocational Rehabilition, Gujarat, as an eligible project or scheme - S. O. 163(E) - Income Tax Act, 1961
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Tax exemption for specified disability-rehabilitation projects extended, enabling continued eligibility for tax-deductible support. The Central Government specifies a disability-rehabilitation scheme carried out by the Society for the Training and Vocational Rehabilitation of the Disabled, Vadodara, as an eligible project for tax exemption. Specified activities include surveys, medical camps, polio operations, provision of aids and appliances, educational assistance, instrumental/trade training, and construction of trainees' hostels and a home for aged disabled. The designation extends eligibility for a further three years beginning with the assessment year 2001-2002 following a National Committee recommendation and is confined to the whole of Gujarat.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for specified disability-rehabilitation projects extended, enabling continued eligibility for tax-deductible support.
The Central Government specifies a disability-rehabilitation scheme carried out by the Society for the Training and Vocational Rehabilitation of the Disabled, Vadodara, as an eligible project for tax exemption. Specified activities include surveys, medical camps, polio operations, provision of aids and appliances, educational assistance, instrumental/trade training, and construction of trainees' hostels and a home for aged disabled. The designation extends eligibility for a further three years beginning with the assessment year 2001-2002 following a National Committee recommendation and is confined to the whole of Gujarat.
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