Section 35AC eligibility extended for rehabilitation project, enabling tax-deductible expenditure for three further financial years. Notification designates the Centre for Rehabilitation and Development, Chitrakoot carried out by Jagadguru Rambhadracharya Handicapped University as an eligible project under section 35AC for a further three-year period beginning with financial year 2015-16, on the recommendation of the National Committee, without any change in the approved cost of Rs. 30.00 crore including a corpus fund of Rs. 10.00 crore, thereby preserving its entitlement to tax-deduction treatment for that period.