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    <title>Exemption u/s 35 AC - Central Government had specified for Mata Gujari Old Age Home at Village Khanpur, District Ropar, Punjab, by Nishkam Sikh Welfare Council, New Delhi as an eligible project or scheme</title>
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    <description>Central Government specifies Mata Gujari Old Age Home, executed by Nishkam Sikh Welfare Council, New Delhi, as an eligible project under Section 35AC for a further one assessment year in relation to the assessment year 1997-98 at the estimated cost stated in the notification, acting under sub-section (1) read with clause (b) of the Explanation to Section 35AC following a National Committee recommendation under the Income-tax Rules, 1962.</description>
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      <description>Central Government specifies Mata Gujari Old Age Home, executed by Nishkam Sikh Welfare Council, New Delhi, as an eligible project under Section 35AC for a further one assessment year in relation to the assessment year 1997-98 at the estimated cost stated in the notification, acting under sub-section (1) read with clause (b) of the Explanation to Section 35AC following a National Committee recommendation under the Income-tax Rules, 1962.</description>
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