Deduction under section 35AC increases eligible project cost for Tara Sansthan's eye hospital extension, enabling greater qualifying expenditure. The Central Government has amended a prior notification to increase the approved maximum cost of the scheme 'Extension of Eye Hospital, Research and Rehabilitation Centre' carried out by Tara Sansthan, Udaipur, substituting the earlier notified project cost with a revised higher amount while retaining the corpus fund component, pursuant to a recommendation by the National Committee for Promotion of Social and Economic Welfare and the powers under the Explanation to the relevant income-tax provision.