Tax deduction eligibility under Section 35AC extended for the specified old-age home, yoga centre and dispensary project for a further period. The Central Government, under the Income-tax Act, has notified that the trust's project for constructing and running an old-age home, dhyan/yoga centre and Ayurvedic dispensary is an eligible project for tax-deduction under Section 35AC for a further three-year period commencing 2015-16, on the recommendation of the National Committee and without any change to the previously approved project cost of eleven point eight five crore.