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<h1>Eligible project criteria require public benefit and organisational capacity for notification as qualifying projects under income-tax rules.</h1> The National Committee must satisfy itself that a proposed project falls within the specified categories (including water supply, housing, education, health, renewable energy, infrastructure, conservation and welfare programmes); that the benefit flows to the public or economically weaker sections; that the applicant has necessary expertise, personnel and facilities; and that the applicant will maintain separate accounts for the eligible project or scheme.