Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Construction, establishment and running of 30 bed Swami Vivekananda Integrated Rural Centre for elimination of leprosy and T.B. at Karnataka by Sri Ramakrishna Sevashram - 133/2007 - Income Tax Act, 1961
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Section 35AC specification extends eligibility for a rural leprosy and TB centre and increases permissible project cost. Specification under the Explanation to section 35AC designates the 30 bed Swami Vivekananda Integrated Rural Centre for elimination of leprosy and tuberculosis at Pavaguda Taluk, Tumkur, Karnataka, executed by Sri Ramakrishna Sevashram, as an eligible project for tax deduction for a further three year period commencing with the financial year 2007-08, and amends the earlier notification to increase the maximum project cost permitted for deduction under section 35AC.
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.
Section 35AC specification extends eligibility for a rural leprosy and TB centre and increases permissible project cost.
Specification under the Explanation to section 35AC designates the 30 bed Swami Vivekananda Integrated Rural Centre for elimination of leprosy and tuberculosis at Pavaguda Taluk, Tumkur, Karnataka, executed by Sri Ramakrishna Sevashram, as an eligible project for tax deduction for a further three year period commencing with the financial year 2007-08, and amends the earlier notification to increase the maximum project cost permitted for deduction under section 35AC.
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