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The Central Government has specified various institution u/s 35AC of the Income-tax Act, 1961

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.... conferred by sub-section (1) read with clause (b) of the Explanation to section 35 AC of the Income-tax Act, 1961 (43 of 1961), the Central Government on the recommendations of the National Committee, hereby approves the institutions mentioned in column (2) of the Table below and specifies the eligible projects or schemes and the estimated cost thereof as mentioned in column (3) of the said Table....

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....d) for Assessment Years 2003-2004, 2004-2005 and 2005-2006 i.e. for three years only 3. Sri Sathya Sai Central Trust, Prasanthi Nilayam, Anantapur District, Andhra Pradesh 515314. Drinking Water Scheme Rs. 10523.00 lakhs for Assessment Years 2003-2004 and 2004-2005, i.e. for two years only. 4. Sri Venkateswara Pranadana Trust, T.T, D. Administrative Building, K.T. Road, Tirupa....