Tax deduction eligibility under section 35AC extended for the Integrated Rural Development Project, allowing continued qualifying contributions. The Central Government specifies the Integrated Rural Development Project carried out by Murleidhor Jalan Foundation, Calcutta, as an eligible project for tax deduction purposes, describing its constituent works and, on the National Committee's recommendation, extends the specification for a further three assessment years so qualifying contributions continue to attract the prescribed tax deduction treatment under the applicable income tax provision and rules.