Tax exemption under section 35AC: Delhi Council for Child Welfare project extension preserves eligibility but excludes CSR funds. The Central Government, acting under section 35AC and on the National Committee's recommendation, extends for three financial years commencing 2016-17 the eligibility of specified child welfare programmes run by the Delhi Council for Child Welfare as projects/schemes for tax exemption, retaining the approved project cost at Rs. 16.26 crore, and stipulates that the exemption will not apply to funds received under Schedule VII of section 135 of the Companies Act and the Companies (CSR) Rules, 2014.