Section 35AC deduction amended: allows purchase and running of Willingdon Hospital as substitution for prior construction-related description. Section 35AC deduction eligibility is amended by substituting the project description at Serial No. 6 in Notification S.O. No. 863(E), replacing 'construction, furnishing and equipments of rural community hospital, canteen, dharmshala and staff quarters for hospital staff at Chennai, Tamilnadu' with 'purchase and running of Willingdon Hospital, Chennai, Tamilnadu,' thereby changing the scope of qualifying expenditure for deductions under the provision.