Exemption under Section 35AC: Integrated Rural Development Programme specified as eligible for an extended period, enabling tax-deductible donations. The Central Government re specifies the Integrated Rural Development Programme (twenty defined components, including roads, sanitation, housing, health facilities, water projects, agricultural and horticultural development, education and training, and a comprehensive rural health project by Bhoruka Charitable Trust) as an eligible project or scheme for a further period of three assessment years commencing from the assessment year 1996-97, at the aggregate estimated cost less Government grants, following a recommendation of the National Committee that execution was satisfactory.