Exemption under section 35AC extended for construction of Ujjain Charitable Trust Hospital, preserving donor tax relief for the extended period. The Central Government, acting under the Income-tax Act, specifies the construction of Ujjain Charitable Trust Hospital and Research Centre at Budhwaria as an eligible project for purposes of exemption under section 35AC, following a National Committee recommendation, and extends that specification for a further two assessment years commencing from the assessment year 1997-98 at the stated estimated project cost.