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        Case ID :
        Income Tax

        Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Construction of a school building and running of SOS Children's Village at Tamvaram East, Chennai, Tamil Nadu by SOS Children's Villages of India-Chatnath Homes - 045/2007- S.O.246(E) - Income Tax

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        Deduction under section 35AC: eligible SOS project extended with amended maximum project cost and renewed three-year period. The Central Government, under the Explanation to section 35AC, specified the Construction of a school building and running of an SOS Children's Village at Tamvaram East by SOS Children's Villages of India-Chatnath Homes as an eligible project and extended that specification for three years from financial year 2006-07; it further amended the earlier notification to increase the maximum project cost allowed as eligible for deduction.

        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.

        <h1>Deduction under section 35AC: eligible SOS project extended with amended maximum project cost and renewed three-year period.</h1> The Central Government, under the Explanation to section 35AC, specified the Construction of a school building and running of an SOS Children's Village at Tamvaram East by SOS Children's Villages of India-Chatnath Homes as an eligible project and extended that specification for three years from financial year 2006-07; it further amended the earlier notification to increase the maximum project cost allowed as eligible for deduction.

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