Section 35AC recognition extended for Kanoria Seva Kendra project, enabling continued eligible expenditure deduction after cost enhancement. Notification under section 35AC extends the specification of the Kanoria Seva Kendra project as an eligible scheme for three years commencing with financial year 2014-15 and substitutes the previously specified maximum eligible project cost with an enhanced project cost ceiling, thereby increasing the maximum amount of expenditure that may be allowed as a deduction under the relevant provision.