Eligible project designation under section 35AC extended for construction of community care and research centre, allowing continued qualifying expenditure. Acting on the National Committee's recommendation, the Central Government specifies the construction of a community care and research centre at Miraj as an eligible project or scheme for a further three-year period beginning with assessment year 2002-2003, thereby permitting continued qualification of expenditure under the tax incentive provision; the specification follows prior notifications and notes the project's estimated cost and extended duration.