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Deduction under section 35AC: Helpage India project cost ceiling increased, allowing higher allowable deductions for eligible welfare activities. Notification amends the prior specification of an eligible charitable project carried out by Helpage India to increase the maximum project cost permitted for deduction purposes, following the National Committee's recommendation, and substitutes the existing ceiling in the original notification's table entry to reflect the enhanced permissible project cost for listed medical and welfare activities.
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Provisions expressly mentioned in the judgment/order text.
Deduction under section 35AC: Helpage India project cost ceiling increased, allowing higher allowable deductions for eligible welfare activities.
Notification amends the prior specification of an eligible charitable project carried out by Helpage India to increase the maximum project cost permitted for deduction purposes, following the National Committee's recommendation, and substitutes the existing ceiling in the original notification's table entry to reflect the enhanced permissible project cost for listed medical and welfare activities.
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