Section 35AC project extension for low-cost refugee housing extends eligibility period and increases allowed project cost. The Central Government notifies the 'Construction of Low Cost Model Houses for Ethnic War Refugees' by Sanga as an eligible project under section 35AC for a further three years commencing 2012-13, with the direction that no certificate under section 35AC(1) shall be issued for financial year 2012-13. The notification amends the earlier entry to substitute a higher maximum amount of cost to be allowed as deduction under section 35AC while leaving the approved project description unchanged.