Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Equipments, running of Pain Relief Centre (SATSEVA) at 827 Bhavani Peth, Pune, Maharashtra by Care India Medical Society - 249/2002 - Income Tax

Specification under Section 35AC extends an eligible project's tax exemption status for a further three assessment years.

The Central Government, under the Explanation to section 35AC and on the National Committee's recommendation under the Income tax Rules, specifies the equipment procurement and operation of a pain relief centre by Care India Medical Society as an eligible project or scheme for income tax exemption, extending that specification for a further three assessment years and noting estimated project cost and corpus fund.