Exemption u/s 35AC - of the ITA, 1961, the C.G. had specified for Construction, aids/applications/equipments, vans, furnishing and running of home for spastics' by Handicapped Children's Parents Association as an eligible project or scheme - 038/2007 [F.No.NC-274/03/2007] - Income Tax Act, 1961
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Section 35AC exemption extended for home for spastics project; scheme eligibility renewed but prior year certificate not issued. Notification notifies the Handicapped Children's Parents Association project 'Construction, aids/applications/equipments, vans, furnishing and running of home for spastics' as an eligible project or scheme for a further three-year period beginning with financial year 2006-2007, without change in the approved cost of Rs.245 lakh; however, since financial year 2006-07 has elapsed, no certificate for exemption of donations shall be issued for that year.
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 exemption extended for home for spastics project; scheme eligibility renewed but prior year certificate not issued.
Notification notifies the Handicapped Children's Parents Association project "Construction, aids/applications/equipments, vans, furnishing and running of home for spastics" as an eligible project or scheme for a further three-year period beginning with financial year 2006-2007, without change in the approved cost of Rs.245 lakh; however, since financial year 2006-07 has elapsed, no certificate for exemption of donations shall be issued for that year.
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