Tax-deduction project specification extended and deduction ceiling amended for an old age home scheme following committee recommendation. The notification specifies the running expenses for Mata Gujari Old Age Home-cum-Orphanage by Nishkam Sikh Welfare Council as an eligible project for tax-deduction purposes for three years beginning 2015-16, and amends the earlier notification to increase the maximum allowable deduction in accordance with the National Committee's recommendation that the project is properly executed and the estimated cost should be revised upward.