Tax exemption under section 35AC extended to a health for all scheme running hospital and clinics, enabling eligible deductions. Central Government specifies under Section 35AC that the 'health for all' project run by Shree Bidada Sarvodaya Trust - comprising a 50 bedded hospital, general dispensary, child and mother care centre, T.B. clinic and medical camps on rheumatic heart diseases at Village Bidada - is an eligible project for tax exemption for a further two assessment years commencing from assessment year 1997 98, following a National Committee recommendation and at the stated estimated project cost.