Exemption under section 35AC extended for a charitable hospital construction project, keeping it eligible for tax benefits. Central Government, relying on the rule based recommendation of the National Committee and its statutory power to specify eligible schemes for tax exemption, extended specification of Shree Bhagwat Vidyapeeth's construction of a 200 bedded Nirmay Tirth hospital with mobile dispensaries as an eligible project for three further assessment years - 1997 98 to 1999 2000 - noting the project's estimated cost and prior three year specification.