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    <title>Exemption u/s 35AC - Approved various institutions as an eligible projects and schemes</title>
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    <description>Exemption under section 35AC approves named institutions and specific projects as eligible for tax-deductible expenditure with prescribed maximum approved costs. Several project approvals carry service conditions requiring a portion of patients to receive free treatment, another portion to be charged at cost, and an income tested cap for low income patients; the notification also specifies differing effective periods for listed projects in relation to assessment years.</description>
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