Exemption u/s 35AC - Central Government had specified for construction and running of Phase-II of Rehabilitation Centre for handicapped at Ayikudy, Sencottai Taluk, Tirunelveli District of Tamilnadu as an eligible project or scheme

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....d specified for construction and running of Phase-II of Rehabilitation Centre for handicapped at Ayikudy, Sencottai Taluk, Tirunelveli District of Tamilnadu as an eligible project or scheme NOTIFICATION NO. S. O. 412(E)  DATED 15-5-1998 Whereas by Notification Number S. O. 521(E), dated 14th July, 1994, issued under sub-section (1) read with clause (b) of the Explanation to section 3....

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.... 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), here....