Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for Land development and construction of school/vocational training centre building for mentally handicapped children by Parents Association for the Welfare of Children with Mental Handicap

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....Income-tax Act, 1961, the Central Government had specified for Land development and construction of school/vocational training centre building for mentally handicapped children by Parents Association for the Welfare of Children with Mental Handicap Notification No. 324 of 2002 Dated. 24th Oct., 2002 Whereas by notification of the Government of India in the Ministry of Finance number S.O. 422(E)....

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....me is being executed properly, made a further recommendation under sub rule (5) of rule 11M of the Income-tax Rules, 1962, for specifying the said project or scheme for a further period of three years; Now, therefore, the Central Government, 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), he....