Deduction eligibility under section 35AC extended for a charitable medical and elderly care project with enhanced allowable project cost. The Central Government, under section 35AC, notifies that Helpage India's project for medical care to elderly persons, care for leprosy and cancer patients, provision of homes and rehabilitation of destitute elderly women, and conducting eye camps is an eligible project for three further financial years beginning 2013 14, and amends the prior notification to substitute a higher maximum allowable project cost for deduction under section 35AC.