Exemption under section 35AC extended for a specified orphanage construction project, preserving eligible status for additional assessment years. Central Government extended eligibility under section 35AC for construction of Phase II of the Orphanage Child Care Centre of Janani Ashish Charitable Trust in Dombivli, Thane. Following a National Committee recommendation under rule 11M that the project was properly executed and likely to extend beyond the initial period, the scheme was re-specified as eligible for a further three assessment years commencing from the assessment year 1999-2000 at the estimated project cost noted in the notification.