Section 35AC eligible project extension: polio hospital project allowed continued eligibility and enhanced allowable project cost. Notification under Section 35AC designates 'Equipments and running of Polio Hospital at Ahmedabad, Gujarat' by Polio Foundation as an eligible project for a further three years commencing financial year 2014 15, and amends the earlier notification to substitute the previously notified maximum cost with an enhanced project cost, following a recommendation of the National Committee under the Income tax Rules.