Exemption under section 35AC extended to sports infrastructure project, renewing eligible status for additional assessment years. The Central Government specifies the construction and equipment of an indoor stadium, swimming pool, cinder track and playground at Amravati, Hatru, Harisal and Achalpur of Shree Hanuman Vyayam Prasarak Mandal as an eligible project for tax exemption under the investment linked provision, at an estimated project cost, and extends the project's eligible status for a further three assessment years following recommendation by the National Committee.