Eligible project recommendations require public benefit, applicant expertise, and separate accounts under welfare-focused income tax rules. The National Committee may recommend a project or scheme for notification as an eligible project or scheme only if it falls within specified public welfare and development categories, including drinking water, housing, education, health, renewable energy, roads, sports, pollution control, afforestation, and rehabilitation of handicapped individuals. The Committee must further be satisfied that the benefit flows to the public or the economically weaker sections, that the applicant has the necessary expertise and facilities for efficient implementation, and that separate accounts are maintained for the eligible project or scheme.