Exemption under section 35AC: Sahyog Kushthayagna Trust scheme specified eligible for three further assessment years. Central Government, under clause (b) of the Explanation to section 35AC of the Income tax Act, specified the Sahyog Kushthayagna Trust scheme for leprosy eradication, rehabilitation of leprosy afflicted persons and their children, and rural health as an eligible project or scheme for a further period of three assessment years commencing from the stated assessment year, following a National Committee recommendation that the project be continued and noting the estimated project cost.