Tax deduction under Section 35AC: approved charitable projects listed with sanctioned costs, extensions and CSR exclusion clarified. Notification designates specified charitable institutions as approved for tax-deductible project expenditure under Section 35AC, specifying for each institution the approved project, sanctioned cost and maximum deductible amount for the stated financial year. It further authorises extensions of approval periods and enhancements of sanctioned costs for certain projects as recommended by the National Committee, and excludes funds received under Schedule VII of the Companies Act and the Companies (CSR) Rules from deduction eligibility under the provision.