Section 35AC eligible project designation extended for rehabilitation programme, allowing specified expenditure treatment for the society. The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC, specifies the extended programme of free polio operations and provision of free artificial limbs carried out by the named society as an eligible project or scheme for tax treatment; the National Committee recommended a further three-year specification and the notification applies that extension beginning with the assessment year 2002-2003 at the estimated project cost stated in the notification.