Tax exemption under section 35AC extended to a charitable hospital project delivering free medical treatment and patient support services. Central Government specified and extended eligibility under section 35AC for the construction of Nirmay Tirth, a 200 bedded hospital with mobile dispensaries by Shree Bhagwat Vidyapeeth, providing free medical treatment, beds and diet to patients and free stay for relatives, following a National Committee recommendation that the project was being executed properly and granting a further three year specification commencing with the stated assessment year.