Notification under Section 35AC: extension of eligibility for income-tax benefits to a notified rehabilitation project carried by a charitable trust. Central Government notification under the Explanation to section 35AC re-notifies the Amar Jyoti Charitable Trust project-comprising construction, purchase of educational and rehabilitation equipment, furnishing and running activities for rehabilitation of persons with disability-as an eligible project for tax-benefit purposes at the existing approved cost, for a further period of three years commencing with financial year 2013-14, following a recommendation by the National Committee under rule 11M(5).