Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Construction of Tutorial and Children activity hall by Anjali (Society for Rural Health and Development) Post-Ranasan as an eligible project or scheme - Amendment in N. No S.O. 591(E), dated the 20th August 1997 - 159/2006 - Income Tax Act, 1961
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Section 35AC eligibility extended for Anjali project; project cost ceiling increased and notification amended for a further period. Amendment specifies continued eligibility under Section 35AC for Anjali (Society for Rural Health and Development) at Ranasan-Harsol-Sabarkantha for a further three-year term commencing fiscal 2006-2007, following a recommendation by the National Committee; it also amends the earlier notification to increase the maximum estimated project cost while retaining the corpus fund component.
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Provisions expressly mentioned in the judgment/order text.
Section 35AC eligibility extended for Anjali project; project cost ceiling increased and notification amended for a further period.
Amendment specifies continued eligibility under Section 35AC for Anjali (Society for Rural Health and Development) at Ranasan-Harsol-Sabarkantha for a further three-year term commencing fiscal 2006-2007, following a recommendation by the National Committee; it also amends the earlier notification to increase the maximum estimated project cost while retaining the corpus fund component.
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