Eligible project specification under section 35AC extended, allowing qualifying expenditure to remain deductible for further assessment years. The Central Government, under section 35AC, specifies the Construction of Ujjain Charitable Trust's Hospital and Research Centre at Bhudwaria, Ujjain, as an eligible project and, following the National Committee's certification of proper execution, extends that specification for a further three assessment years commencing from assessment year 1999-2000, thereby preserving the project's tax-incentive eligibility subject to the statutory framework.