Deduction under section 35AC: eligible project cost increased for charitable trust's ambulance and welfare scheme. Notification under section 35AC recognises the Shree Baldevdas Charitable Trust scheme for ambulance purchase and welfare activities and amends the earlier notification by increasing the maximum project cost allowed as deduction and confirming inclusion of a corpus fund; the amendment substitutes the prior cost figure with the newly authorised amount following a recommendation under the Income-tax Rules.