Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Equipment, furnishing and running of special education centres for spastic children at urban centres of SPASTN in Tamilnadu, by The Spastic Society of Tamil Nadu - 245/2002 - Income Tax

Section 35AC project specification extended and project cost increased for special education centres for spastic children.

The Central Government specifies the scheme of equipment, furnishing and running of special education centres for spastic children by The Spastic Society of Tamil Nadu as an eligible project under the Explanation to section 35AC for a further three years beginning with assessment year 2003-2004, and amends the earlier notification to increase the maximum estimated project cost as recommended by the National Committee under the Income-tax Rules.