Income tax exemption provision: specified charitable rehabilitation project retains eligible status after administrative extension based on committee approval. Central Government specifies the Half Way Home for Alcoholics and Drug Addicts at Tumkur, run by R. S. Aradhya Charitable Trust, as an eligible project for income-tax exemption under the relevant statutory provision, extending the prior three-year specification for a further three assessment years commencing 1996-97 following the National Committee's recommendation that the project is properly executed; the notification names the trust, location and estimated project cost and records the exercise of the Government's power to specify eligible projects.