Exemption under section 35AC: Helpage India projects for elderly and leprosy care specified as eligible for further tax benefit. Central Government specifies Helpage India's scheme-medical care for old persons and leprosy patients, provision of homes for the aged, rehabilitation of destitute old women and conducting eye camps-as an eligible project under the income-tax exemption framework, extending eligibility for a further three assessment years commencing with the assessment year 1999-2000, following the National Committee's recommendation and noting the project's estimated cost.