Section 35AC deduction: Mid Day Meal project eligibility extended and project cost ceiling increased for additional years. The Central Government approved the National Committee's recommendation to notify the 'Mid Day Meal Project in Jharkhand' carried out by Iskcon Food Relief Foundation for a further three-year period commencing 2014-15 and to increase the maximum allowable project cost by substituting the earlier notified amount with a higher revised amount, thereby amending the prior notification and adjusting the cap on expenditure eligible for deduction under the tax provision.