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        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.

        <h1>Eligible project specification under section 35AC extends tax-incentive status for a charitable healthcare scheme following committee recommendation.</h1> The Central Government specifies the scheme of Supporting the Leprosy Mission Hospitals, executed by The Leprosy Mission Trust India, as an eligible project under the Explanation to section 35AC of the Income-tax Act for a further three-year period following the National Committee's recommendation under rule 11M(5), thereby extending the project's eligibility for tax-incentive treatment.

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