Tax incentive under section 35AC extended for the Basavanagudi swimming pool project for three further financial years. Notification under section 35AC declares the Basavanagudi Aquatic Centre's swimming pool complex with boarding, lodging and gym facilities an eligible project for a further three-year period commencing 2013-14, following the National Committee's recommendation and confirming no change to the approved cost of Rs. 100.30 lakh.