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    <title>Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Rehabilitation Centre for handicapped by Manovikas Kendra</title>
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    <description>The Central Government, under the Explanation to the Income tax Act, specified the Rehabilitation Centre for handicapped run by Manovikas Kendra, Calcutta, as an eligible project for a further one year commencing with assessment year 2002-2003, after the National Committee, satisfied with proper execution, recommended the one year extension; the project was specified at an estimated cost of four crores.</description>
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      <description>The Central Government, under the Explanation to the Income tax Act, specified the Rehabilitation Centre for handicapped run by Manovikas Kendra, Calcutta, as an eligible project for a further one year commencing with assessment year 2002-2003, after the National Committee, satisfied with proper execution, recommended the one year extension; the project was specified at an estimated cost of four crores.</description>
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