Tax exemption under section 35AC extended for hospital maintenance project, preserving eligibility for donor deductions. The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC, specifies maintenance of S. J. Patel Sarvajanik Hospital at Paliad, carried out by Gramya Vikas Mandal, Paliad, as an eligible project or scheme for a further period of three assessment years and enhances the estimated project cost to the revised amount, following a recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.