Tax deduction under section 35AC expanded to increase eligible project cost for charitable medical infrastructure, enabling larger deduction. The Central Government has amended the earlier notification under section 35AC to substitute a higher maximum allowable project cost in the Table for the ENT Charitable Trust's project (purchase of equipment and construction of a school and centre for ear care), following the National Committee's recommendation under rule 11M(5) that the project is being executed properly and merits enhancement of the sanctioned cost for deduction purposes.