Tax deduction eligibility under section 35AC: residential tribal school project re-notified as eligible for a further period. Notification under the Explanation to section 35AC re-notifies the 'Madhav Vidhyapith' residential school for tribal students by Shri Vidyabharati Vanvasi Shikshan Samiti as an eligible project for a further three-year period, without any change to the approved project cost which includes a corpus fund, thereby maintaining its qualification for deductible expenditure treatment under the Income-tax Act.