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    <title>Explanation to section 35AC - Central Government on the recommendations of the National Committee for Promotion of Social and Economic Welfare, hereby approves the institutions.</title>
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    <description>Central Government approves institutions recommended by the National Committee and specifies, for each listed institution, the eligible project or scheme, the estimated project cost and the maximum portion of that cost which may be allowed as a deduction under the relevant provision of the Income tax Act for the financial years expressly stated against each entry.</description>
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