Section 35AC notification extends eligibility of Tribal and backward class Welfare programme as an approved project for a further period. The Central Government notifies the 'Tribal and backward class Welfare programme' carried out by Bharat Sevashram Sangha as an eligible project under the Income-tax Act for a further three-year period commencing with the financial year beginning 2012-13, on the recommendation of the statutory committee, without any change to the approved project cost.