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of <h1>Govt Extends Tax Eligibility for School Project for Mentally Handicapped Children Under Section 35AC of Income-tax Act</h1> The Central Government, under section 35AC of the Income-tax Act, 1961, has extended the eligibility of a project for land development and construction of a school/vocational training center for mentally handicapped children in New Delhi. This project, managed by an association for the welfare of children with mental handicaps, was initially approved for three years starting in the 1999-2000 assessment year. Due to its satisfactory execution, the National Committee recommended extending the project for another three years, beginning with the 2002-2003 assessment year, with an estimated cost of 200 lakh rupees.
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