Section 35AC eligible project designation extended for HIV/AIDS awareness programme; tax exemption not available for prior lapsed years. Extension of the eligible project designation under Section 35AC is notified for the HIV/AIDS awareness, training and rehabilitation programme run by Arpit Mahila Evam Gramin Vikas Sansthan, retaining the previously approved cost including corpus, for a further three-year period following a recommendation by the National Committee; however, tax exemption is not available for financial years that had already lapsed prior to this extension.