Income tax Act eligibility extended for a charitable hospital construction project, allowing continued tax benefit coverage after review. The Central Government, on the National Committee's recommendation and under the Income tax Act eligibility provision for specified charitable projects, specifies the construction and equipping of an 80 bedded general hospital at Talab Tillo Road, Jammu by BEE ENN Charitable Trust as an eligible project for a further three year period because the project extends beyond the original designation and is being properly executed; the notification identifies project scope, implementing trust, and estimated cost to permit continued coverage under the tax benefit framework.