Eligible project specification: extension granted for a healthcare and eldercare scheme enabling tax-deductible expenditure under income tax rules. The Central Government, on the National Committee's recommendation under the Income-tax Rules, specifies the Khail Shanker Durlabhji Avedna Ashram Trust scheme-construction, furnishing and running of a 100 bedded ashram and a day-care centre for elderly persons-as an eligible project under Section 35AC and extends that specification for a further three assessment years, enabling expenditure on the scheme to qualify under the Section 35AC framework.