Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Road Safety Project at Pune, Maharashtra by Kum. Rajshree Parmar Memorial Foundation - 319/2002 - Income Tax Act, 1961
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Extension of tax-deduction eligibility for a Road Safety Project enables continued tax-incentive treatment following committee recommendation. The Central Government, invoking the Explanation to section 35AC, specifies the Road Safety Project in Pune by Kum. Rajshree Parmar Memorial Foundation as an eligible project for a further three years from assessment year 2003-2004 at an estimated cost of thirty lakhs, following a national committee recommendation under rule 11M(5) that the project is being executed properly.
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Provisions expressly mentioned in the judgment/order text.
Extension of tax-deduction eligibility for a Road Safety Project enables continued tax-incentive treatment following committee recommendation.
The Central Government, invoking the Explanation to section 35AC, specifies the Road Safety Project in Pune by Kum. Rajshree Parmar Memorial Foundation as an eligible project for a further three years from assessment year 2003-2004 at an estimated cost of thirty lakhs, following a national committee recommendation under rule 11M(5) that the project is being executed properly.
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