Exemption u/s 35AC - Central Government had specified for CRY Supported Development Project all over India, by CRY (Child Relief and You), DDA Slum Wing Barat Ghar as an eligible project or scheme - Amendment in N. No. S.O. 388(E) dated the 19th May, 1997 - 155/2003 - Income Tax Act, 1961
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Tax exemption under section 35AC extended, project cost ceiling increased and donation balance utilisation queried. The Central Government specified the CRY Supported Development Project by CRY, DDA Slum Wing Barat Ghar as an eligible project under section 35AC for a further three-year period and amended the original notification to increase the maximum allowable project cost; the National Committee recommended the extension and cost enhancement while requesting details on how any balance from donations will be utilised.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section 35AC extended, project cost ceiling increased and donation balance utilisation queried.
The Central Government specified the CRY Supported Development Project by CRY, DDA Slum Wing Barat Ghar as an eligible project under section 35AC for a further three-year period and amended the original notification to increase the maximum allowable project cost; the National Committee recommended the extension and cost enhancement while requesting details on how any balance from donations will be utilised.
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