Exemption under section 35AC: specific institutions' projects approved for tax benefit limited to two assessment years. Approval under the Explanation to section 35AC designates two charitable health projects as eligible, names the Smt. Tarabai Desai Charitable Ophthalmic Trust for an eye care centre in Jodhpur and Sanjeevan Medical Foundation for a community care and research centre at Miraj, fixes maximum approved costs for each project, and limits the approvals to a two-year period applicable to the assessment years 1994-95 and 1995-96.