Exemption under Section 35AC: eligible rehabilitation project's specification extended following National Committee recommendation for further assessment years. Specification under section 35AC designates the Phase II construction and running of a Rehabilitation Centre for the handicapped at Ayikudy, comprising expansion of the home, addition of new school rooms to provide education up to eighth standard, and establishment of physiotherapy and vocational centre of Amar Seva Sangam, as an eligible project; the National Committee recommended extension and the Central Government specifies the project as eligible for a further three assessment years commencing from the assessment year 1998 1999 at the estimated project cost set out in the notification.