Explanation to section 35AC of the Income-tax Act, 1961, the Central Government had specified for construction and running of school (including cost of vehicles) in thirty villages of Sundergarh District, Orissa by Dalmia Shiksha Pratisthan

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.... had specified for construction and running of school (including cost of vehicles) in thirty villages of Sundergarh District, Orissa by Dalmia Shiksha Pratisthan Notification No. 215 of 2002, dt. 14th Aug., 2002 Whereas by notification of the Government of India in the Ministry of Finance number S.O. 92(E) dated the 7th February, 1997 issued under sub-section (1) read with clause (b) of the Exp....

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....) of rule 11M of the Income-tax Rules, 1962, for specifying the said project or scheme for a further period of three years and amending the project cost from Rs. 14.00 lakhs to Rs. 25.06 lakhs; 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),-- (a) he....