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    <title>Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for construction of Blood Bank, Gujarat by Rotary Organised J.V. Sethia Blood Bank Research and Diagnostic Centre</title>
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    <description>The Government specifies the construction of a Blood Bank, Pathology laboratory, X-ray, Sonography and Diagnostic Medical Centre at Rotary Bhavan, Gandhidham, Kutch, as an eligible project under the Explanation to the relevant income-tax provision, and, following the National Committee&#039;s recommendation, extends the period of specification for a further three years beginning with the stated assessment year and amends the maximum approved project cost by substituting the earlier figure with the higher sanctioned figure.</description>
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