Exemption u/s 35AC - Central Government had specified the rehabilitation centre for handicapped of Manovikas Kendra, Calcutta as an eligible project or scheme

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....Calcutta as an eligible project or scheme NOTIFICATION NO. S.O.702(E)  DATED 3-10-1997 Whereas by notification number S.O. No. 617(E), dated 10th August, 1992, issued under sub-section (1) read with clause (b) of Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified at serial number 3, the rehabilitation centre for handicapped of M....