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    <description>An Explanation to section 35AC provides that the deduction to which the assessee is entitled for any sum paid to a public sector company, a local authority, or to an association or institution for carrying out an eligible project or scheme shall not be denied merely because, subsequent to the payment by the assessee, the approval granted to such association or institution has been withdrawn or the notification notifying the eligible project or scheme has been withdrawn.</description>
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      <description>An Explanation to section 35AC provides that the deduction to which the assessee is entitled for any sum paid to a public sector company, a local authority, or to an association or institution for carrying out an eligible project or scheme shall not be denied merely because, subsequent to the payment by the assessee, the approval granted to such association or institution has been withdrawn or the notification notifying the eligible project or scheme has been withdrawn.</description>
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