Deduction under section 35AC: notified social welfare projects approved for specified multi year tax deductions. Notification under Section 35AC notifies specified institutions and approves particular social and economic welfare projects, specifying for each the estimated project cost and the maximum amount of that cost which may be allowed as a deduction under the provision, and fixes the period of approval (generally three financial years commencing with 2011-12, with limited exceptions).
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: notified social welfare projects approved for specified multi year tax deductions.
Notification under Section 35AC notifies specified institutions and approves particular social and economic welfare projects, specifying for each the estimated project cost and the maximum amount of that cost which may be allowed as a deduction under the provision, and fixes the period of approval (generally three financial years commencing with 2011-12, with limited exceptions).
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