Section 35AC eligibility extended for vocational training and community welfare project, enabling continued tax-exempt support for further assessment years. The Central Government, under section 35AC, specified Akhand Jyot Foundation's construction of a 600 square feet building with equipment and furniture for a vocational training centre and community welfare centre at Vasna, Ahmedabad as an eligible project. Following a National Committee recommendation under rule 11M(5) that the project was properly executed, the specification was extended for a further three assessment years commencing from the assessment year 1996-97 at an estimated cost of twenty six point forty eight lakhs.