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    <title>Exemption u/s 35AC - Approved various institution as an eligible Project or scheme</title>
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    <description>Exemption under section 35AC formally approves specific institutions and designates eligible projects or schemes, recording estimated project costs and the maximum portion of those costs allowable as deductions. The notification lists ten institutions with project descriptions (education, rural development, healthcare, animal welfare, environment and aquaculture, kidney research, piggery) and fixes capped deductible amounts-noting where corpus funds form part of the deductible cap-and prescribes one year and three year approval periods for specified projects.</description>
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      <description>Exemption under section 35AC formally approves specific institutions and designates eligible projects or schemes, recording estimated project costs and the maximum portion of those costs allowable as deductions. The notification lists ten institutions with project descriptions (education, rural development, healthcare, animal welfare, environment and aquaculture, kidney research, piggery) and fixes capped deductible amounts-noting where corpus funds form part of the deductible cap-and prescribes one year and three year approval periods for specified projects.</description>
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