Eligible project deduction under section 35AC approved, subject to beneficiary verification, recordkeeping and chartered accountant certification. Approval is granted for specified institutions and their eligible projects for deduction under section 35AC, listing each project, its estimated cost and the maximum deductible amount. Some approvals impose conditions: display public notices that benefits to economically weaker sections are free, maintain complete beneficiary records, and file an annual Chartered Accountant certificate showing fifty per cent or more beneficiaries were from economically weaker sections and received full benefits free of cost. Approvals are time limited to the financial years specified in the Table.