Project eligibility extension under section 35AC preserves tax deduction treatment for Sanjivani health scheme across renewed period. Notification under section 35AC extends eligibility for tax deductible expenditure to the 'Sanjivani Gramin Arogya Kendras' project by Sanjivani Health and Relief Committee for a further three years commencing 2012 13, on the National Committee's recommendation and without change to the approved project cost, formalising continued recognition under the Income tax rules for eligible social welfare projects.