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    <description>Notification extends recognition of the Sevalaya old age home project as an eligible project under Section 35AC for three financial years beginning 2015-16, following a National Committee recommendation that the project is being properly executed. The extension preserves the previously approved cost and budget composition, including corpus and recurring expenditure, thereby qualifying expenditure incurred in the newly notified years for the tax-exemption purpose under the governing provision.</description>
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