Exemption under section 35AC: extension of eligibility for a special education centre project for disabled children. The Central Government specifies the building of a centre for special education for disabled children at Guwahati by Shishu Sarothi Spastics Society of Assam as an eligible project for exemption under section 35AC, and, following the National Committee's recommendation that execution is proper, extends the project's eligibility for a further three assessment years commencing from assessment year 1996-97.