Section 35AC deduction eligibility updated to increase corpus fund, allowing higher project cost for Gramin Vikas Trust. The Central Government amended the notification under Section 35AC to substitute the previously notified project cost entry for Gramin Vikas Trust's rainfed farming projects, increasing the corpus component so the certified cost reads 'Rs. 29 crore including a corpus fund of Rs. 10.5 crore,' following the National Committee's recommendation and confirming continued eligibility under the Income-tax Rules.