Section 35AC eligibility extended for Nishkam Sikh Welfare Council's Mata Gujri Old Age Home scheme of running expenses. The Central Government, under the Explanation to section 35AC, specified the Nishkam Sikh Welfare Council's scheme for running Mata Gujri Old Age Home cum Orphanage as an eligible project for income tax exemption and, following the National Committee's recommendation, extended that specification for an additional three assessment years commencing from assessment year 1998 99, noting the scheme's estimated cost and implementing organisation.