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Section 35AC - Expenditure on Eligible Projects or Scheme

Income Tax - Profit and Gains of Business or Profession - 20 - SEC - 35AC: EXPENDITURE ON ELIGIBLE PROJECTS OR SCHEME Deduction is available for promoting social and economic welfare or uplift of people. WHO CAN CLAIM DEDUCTION Assessee To whom the payment should be made Direct expenditure on eligible Project A company Deduction is available if the tax payer incurs any expenditure by way of payment of any sum to a public sector company or a local authority or to an association or institution app .....

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