Tax deduction under Section 35AC: eligible tribal income generation scheme extended with enhanced cost, but no certificate for elapsed year. Central Government notification under the Explanation to Section 35AC extends the 'Economic Empowerment of Tribal poor through Income Generation Programme' implemented by Chington Development Society for a further three years commencing 2013 14 and substitutes the maximum allowable project cost for deduction under section 35AC from Rs. 484.50 lakh to Rs. 1007.50 lakh, with the express direction that no certificate under Section 35AC(1) shall be issued for the already elapsed financial year 2013 14.