Exemption u/s 35 AC - Central Government had specified the Rural Development Project named as Palli Unnayan Prakalpa West Bengal-as an eligible project or scheme

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..... scheme NOTIFICATION NO. S.O.207(E) DATED 17-3-1997 Whereas by notification number S. O. 267(E), dated 29th March, 1994, issued under clause (b) of Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had specified the scheme at serial number 10, the Rural Development Project named as Palli Unnayan Prakalpa comprising,--(a) construction of a primary schoo .....

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..... ng the said project or scheme for a further period of one year and enhancing the estimated cost of the project from rupees two lakh twenty thousand to rupees three lakhs fifty thousand; 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 (43 of 1961), hereby specifies the project or scheme of the Rur .....

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