Notification under section 35AC extends eligibility of a specified social welfare project for a further three-year period. Notification under section 35AC designates the running expenses for Mata Gujari Old Age Home-cum-Orphanage by Niskam Sikh Welfare Council as an eligible project and extends that specification for a further three years beginning with financial year 2012-13, without any change to the previously approved estimated cost, following recommendation by the National Committee under the Income-tax Rules.