Exemption under section 35AC extended for construction of an Eye Care Centre in Jodhpur after National Committee recommendation. The Central Government, under the Explanation to section 35AC of the Income-tax Act, specifies the construction of an Eye Care Centre by Smt. Tarabai Desai Charitable Ophthalmic Trust in Jodhpur as an eligible project for tax-exemption; following a National Committee recommendation that the project is properly executed and likely to extend beyond three years, the specification is extended for a further three assessment years commencing from the assessment year 1996-97, noting the project's estimated cost.