Exemption under section 35AC: eligibility of a specified rural health and socio economic programme extended for a further period. The Central Government specified the comprehensive three tier rural health care and socio economic integrated programme of Arpana Research and Charities Trust in Haryana and Himachal Pradesh as an eligible project under section 35AC for a further three year period commencing from the assessment year 1998 99, acting on the National Committee's recommendation and noting an estimated project cost of one hundred twenty lakhs.