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    <title>Amendment in Notification No. S.O. No. 863(E), dated 12th December, 1997 u/s 35AC</title>
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    <description>Section 35AC deduction eligibility is amended by substituting the project description at Serial No. 6 in Notification S.O. No. 863(E), replacing &quot;construction, furnishing and equipments of rural community hospital, canteen, dharmshala and staff quarters for hospital staff at Chennai, Tamilnadu&quot; with &quot;purchase and running of Willingdon Hospital, Chennai, Tamilnadu,&quot; thereby changing the scope of qualifying expenditure for deductions under the provision.</description>
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      <link>https://www.taxtmi.com/notifications?id=12932</link>
      <description>Section 35AC deduction eligibility is amended by substituting the project description at Serial No. 6 in Notification S.O. No. 863(E), replacing &quot;construction, furnishing and equipments of rural community hospital, canteen, dharmshala and staff quarters for hospital staff at Chennai, Tamilnadu&quot; with &quot;purchase and running of Willingdon Hospital, Chennai, Tamilnadu,&quot; thereby changing the scope of qualifying expenditure for deductions under the provision.</description>
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