Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified various institutions

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.... In exercise of the powers conferred by sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the. Central Government on the recommendations of the National Committee, hereby approves the institution mentioned in column (1) of the Table below and specifies the eligible projects or schemes and the estimated cost thereof as mentioned in col....