Section 35AC extension: eligible education project continued under income-tax law; certificates not issued for lapsed years. Notification extends the eligible education project carried out by Sai Shraddha Foundation, Saieesh College of Engineering & Polytechnic for a further three-year period commencing 2013-14 without change to the approved project cost, following the National Committee's recommendation that the project is being executed properly. It also states that because the first two years of the extended period have lapsed, no certificate under the relevant tax provision will be issued for those lapsed years.