Tax exemption under section 35AC extended to community care and research centre, eligibility renewed with increased approved cost. The Central Government has re specified the construction of a community care and research centre at Miraj by Sanjeevan Medical Foundation as an eligible project for tax deduction purposes, following the National Committee's recommendation to extend eligibility for three assessment years and to enhance the approved project cost to seven hundred lakhs, with the renewed specification commencing from the assessment year 1999 2000.