Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Health for Construction of Computer Training Centre, Rural Development Programme, Health and Family Welfare at Tamil Nadu by Rural Area Development Trust (RUADT) - 405/2002 - Income Tax Act, 1961
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Tax-benefit eligibility extended for a specified charitable project after committee recommendation, sustaining its approved period. The Central Government specifies that a charitable scheme in Theni District involving construction and operation of a computer training centre, CBR centre and auditorium, a home for orphans, rural development programmes, and health and family welfare activities is an eligible project for tax-benefit purposes; the National Committee recommended, and the Government approved, an extension of the original one-year specification for a further one-year period commencing with the next assessment year, at the stated estimated cost and subject to governing conditions.
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Provisions expressly mentioned in the judgment/order text.
Tax-benefit eligibility extended for a specified charitable project after committee recommendation, sustaining its approved period.
The Central Government specifies that a charitable scheme in Theni District involving construction and operation of a computer training centre, CBR centre and auditorium, a home for orphans, rural development programmes, and health and family welfare activities is an eligible project for tax-benefit purposes; the National Committee recommended, and the Government approved, an extension of the original one-year specification for a further one-year period commencing with the next assessment year, at the stated estimated cost and subject to governing conditions.
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