Section 35AC eligibility extended for school for mentally disabled children, maintaining project status under tax exemption rules. Central Government notification under section 35AC extends the specification of the scheme of running a school for mentally retarded children by Sabarkantha Charitable Trust as an eligible project for a further period of three assessment years, the National Committee having recommended the extension under the Income-tax Rules; the extension is specified to commence from the assessment year 1996-97 and identifies project locations and an estimated project cost.