Deduction under Section 35AC: eligibility extended and project cost cap increased for the charitable school construction project. Notification extends Section 35AC eligibility for Shirdi Sai Baba Temple Society's school construction project for two additional years commencing 2015-16 and increases the maximum allowable project cost for deduction from Rs. 6.50 crore to Rs. 14.50 crore, following a recommendation by the National Committee that the project is being properly executed.