Exemption under section 35AC: specified charitable rehabilitation and welfare projects granted extension as eligible projects under the Act. The Central Government specified construction, furnishing and operation of a free school and hostel for destitute and rural blind children, a rural geriatric block for destitutes, a primary health centre for rural poor children, and a community kitchen and dining hall at a named centre in Andhra Pradesh as an eligible project under the exemption provision, and, following a recommendation by the National Committee that the project was being properly executed, extended that specification for a further period of assessment years at the estimated project cost.