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<h1>Govt amends Income-tax Act Section 35AC, expands Helpage India project to include cancer patients, raises deduction limit.</h1> The Central Government, under section 35AC of the Income-tax Act, 1961, has amended Notification No. S. O. 602(E) dated 12th August 1993. The amendment pertains to Helpage India, located in New Delhi. In the notification, the scope of the project has been expanded to include cancer patients alongside old persons and leprosy patients. Additionally, the maximum allowable deduction for the project cost has been increased from Rs. 1,295 lakhs to Rs. 2,000 lakhs.