Eligible project expenditure under section 35AC: amendment adds vehicle to allowable items for Arogyadham Global Aids Research Foundation. The Central Government, on the National Committee's recommendation and under the explanatory clause related to section 35AC, amends a Ministry of Finance notification to substitute the project description for a listed charitable project so as to add vehicle acquisition to the enumerated qualifying expenditures-alongside construction, equipment purchase, furnishing, botanical garden development and running costs-thereby clarifying that vehicles are included as allowable outlays for that approved project.