Section 35AC tax benefit extended to mid-day meal kitchen project, permitting continuation with the approved cost unchanged. The Central Government has specified that the 'Mid day meal semi automated kitchen and upgrading of kitchens' project carried out by Ekta Shakti Foundation continues as an eligible project under Section 35AC for a further three-year period beginning 2014-15, with the approved project cost remaining unchanged, following recommendation by the National Committee for Promotion of Social and Economic Welfare under the relevant rule-based procedure.