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of <h1>Government Extends Tax Benefit for School and Hostel Project Under Section 35AC for Mentally Challenged Children</h1> The Central Government has extended the eligibility of a project under Section 35AC of the Income-tax Act, 1961, for constructing a school, vocational training center, and hostel for mentally retarded children in Lucknow. This project, managed by the Uttar Pradesh Parents Association for the Welfare of Mentally Handicapped Citizens, was initially approved for three years starting from the 2001-2002 assessment year. Following a recommendation from the National Committee, the project is now specified for an additional two years, beginning with the 2004-2005 assessment year, with an estimated cost of INR 18,13,000.
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