Section 35AC eligibility extended for DISHA poverty alleviation scheme; CSR Schedule funds excluded from tax exemption under the Act. The Central Government specifies the DISHA scheme 'Poverty alleviation through capacity building, market support and micro-credit programme for economically weaker section of the society' as an eligible project for a further three financial years without change to the approved project cost, following a recommendation of the National Committee. The exemption does not apply to funds received under corporate social responsibility provisions.