Exemption under section 35AC extended to a rural medical healthcare project, preserving tax-relief eligibility for donors. The Central Government, under the Explanation to section 35AC, specified the Rural Medical Health Care Curative and Preventive Measures at Kankhal by Ramkrishna Mission Sevashrama as an eligible project for tax exemption and, following a recommendation by the National Committee on proper execution, re-specified the project for a further assessment-period extension, noting the project's estimated cost to permit continued availability of the section 35AC benefit.