Section 35AC deduction eligibility expanded by raising the sanctioned project cost for the Maharaja Agrasen Hospital project. Amendment increases the sanctioned maximum project cost for the Maharaja Agrasen Hospital project undertaken by Maharaja Agrasen Medical Education & Scientific Research Society, substituting the previously notified ceiling with a higher figure so as to expand the ceiling for expenditure that may qualify for deduction under Section 35AC, based on the National Committee's recommendation that the project is being executed properly and requires an enhanced cost allowance.