Section 35AC eligibility extended for hospital construction and equipment project; certificates will not be issued for lapsed years. Notification under Section 35AC extends eligibility of the hospital project for a further three financial years beginning with 2011-12, retaining the approved project cost of Rs. 1635.45 lakh, and, notwithstanding the extension, directs that no certificate under Section 35AC will be issued for the first two of those financial years because they have already lapsed.