Section 35AC eligibility: project re-notified, approved cost unchanged, enabling continued tax-deduction entitlement. The Central Government has re-notified the 'Empowering the poor-rural development project' carried out by Vidya Pratishthan as an eligible project under Section 35AC, preserving the previously approved cost and extending the project's eligibility for a further three-year period following the National Committee's recommendation and subject to Income-tax Act and Rules compliance.