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of <h1>Eligibility Extension for Orphanage Project Under Section 35AC of Income-tax Act, 1961 with Revised Funding Structure</h1> The Central Government, under section 35AC of the Income-tax Act, 1961, has extended the eligibility of a project run by an unnamed trust for a founding-cum-adoption center for orphaned and destitute children in Chennai. Initially recognized in 1998, the project was extended for three years starting in the 2002-2003 assessment year. The National Committee recommended further extension due to satisfactory execution, with a revised financial structure of Rs. 20 lakhs plus a corpus fund of Rs. 40 lakhs, maintaining the total project cost. This amendment modifies the previous notification to reflect these changes.
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