Exemption under section 35AC extended to Alert India health projects for leprosy and TB following recommendation. The Central Government specified the Alert India scheme as an eligible project under clause (b) of the Explanation to section 35AC for detection, treatment and cure of leprosy and tuberculosis and for an integrated health care project, and, upon the National Committee's recommendation under sub rule (5) of rule 11M that the project was being executed properly, extended that specification for a further three assessment years commencing from assessment year 1998 99.