Exemption u/s 35AC - Central Government had specified for Swami Sivananda Gramothan Yojana by Swami Sivananda Memorial Trust, Chennai, Tamilnadu, as an eligible project or scheme

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....vananda Memorial Trust, Chennai, Tamilnadu, as an eligible project or scheme NOTIFICATION NO. 11501  DATED 21-9-2000 Whereas by notification of the Government of India in the Ministry of Finance number S.O. 862(E), dated the 12th December, 1997 [published at (1997) 143 CTR (St) 300] issued under clause (b) of the Explanation to section 35AC, of the Income-tax Act, 1961 (43 of 1961), ....