Section 35AC eligibility extended for a livelihoods enhancement project; certification barred for lapsed financial years. The Central Government notifies the project 'Livelihoods enhancement of Hardcore Rural & Poor' by Population & Social Development as an eligible project under section 35AC, extending the notification for a further three-year period commencing 2013-14 without change to the approved cost, including a corpus fund; however, since two of the extended financial years had already lapsed, no certificate under the Act will be issued for those lapsed years.