Tax deduction under section 35AC: extension of eligibility for an educational infrastructure project following committee recommendation. Notification under section 35AC designates the Sirajul Huda Educational Complex project-expansion, upgradation and renovation to admit more students and provide free education with free hostel facilities to underprivileged rural students-as an eligible project for donor tax benefits, and, following the National Committee's recommendation that execution is proper, extends that eligibility for a further three financial years commencing 2012-13 without any change to the approved project cost.