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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..... ject 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 Manovikas Kendra, Calc .....

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..... of the powers conferred by sub-section (1) read with clause ( b ) of Explanation to section 35AC of the Income-tax Act, 1961 (43 of 196 1), hereby specifies the scheme or project of the rehabilitation centre for handicapped of Manovikas Kendra, Calcutta, at the estimated cost of rupees four crores only as an eligible project or scheme for a further period of three assessment years commencing from .....

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