Deduction under section 35AC: approved institutions' eligible projects allowed specified cost deductions subject to caps and conditions. Central Government approvals under Section 35AC list institutions with specified eligible projects, estimated project costs and maximum deductible amounts; approvals are time-limited to specified assessment years and may be subject to conditions such as beneficiary income thresholds, corpus fund requirements and submission of audited accounts.
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: approved institutions' eligible projects allowed specified cost deductions subject to caps and conditions.
Central Government approvals under Section 35AC list institutions with specified eligible projects, estimated project costs and maximum deductible amounts; approvals are time-limited to specified assessment years and may be subject to conditions such as beneficiary income thresholds, corpus fund requirements and submission of audited accounts.
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