Tax deduction eligibility under section 35AC extended; project period prolonged and project cost increased for rehabilitation scheme. Extension and amendment of an Section 35AC notified eligible project for provision of artificial limbs and rehabilitation aids by Bhagwan Mahaveer Viklang Sahayata Samiti at Jaipur: the Central Government, following the National Committee's recommendation, notifies a further three year period commencing 2014 15 and substitutes the earlier maximum allowable project cost with an enhanced project cost to reflect increased estimated expenditure, under powers conferred by sub section (1) read with clause (b) of the Explanation to Section 35AC of the Income tax Act, 1961.