Exemption under section 35AC: eligibility for charitable Bombay Heart Brigades project extended for further assessment years and project cost increased. Central Government designates the five Bombay Heart Brigades of the Rotary Club of Bombay Medical Trust as an eligible charitable project under the income-tax explanation clause, and, after a National Committee recommendation under the procedural rule, extends eligibility for a further three assessment years commencing 1996-97 while increasing the authorised project cost to an estimated sixty lakhs.