Exemption u/s 35AC - Central Government had specified water harvesting structures, afforestation, horticulture, irrigation and employment generation project in Kachchh area, Gujarat, for the rural poor of Vivekanand Research and Training Institute, Gujarat as an eligible project or scheme

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.... Act 1961<br>Exemption u/s 35AC - Central Government had specified water harvesting structures,&nbsp;afforestation, horticulture, irrigation and employment generation project in Kachchh area, Gujarat, for the rural poor of Vivekanand Research and Training Institute, Gujarat as an eligible project or scheme NOTIFICATION NO. S.O.295(E) &nbsp;DATED 4-4-1995 Whereas by Notification No. S. O. ....

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....der 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 clause (b) of Explanation to section 35AC of the Income-tax Act, 1961, hereby specifies the water harvesting structures, integrated water management, afforestation, horticulture, ....