Section 35AC eligibility extended for specified rural development project, but no certificate issued for the already elapsed financial year. Notification under the Explanation to section 35AC extends tax-eligible status for the specified rural development project carried out by Anuvrat Gram Bharti Sansthan at Vinaypuram for a further three-year period, without change to the previously enhanced approved cost; however, no certificate under section 35AC shall be issued for the financial year that has already elapsed within the extended period.