Section 35AC exemption extension: Navajyoti Centre project specified as eligible for a further assessment-year period. The Central Government, following the National Committee's recommendation under the Income-tax Rules, specified the Navajyoti Centre project of the Association for Advancement and Rehabilitation for Handicapped (Aaroh) - covering construction, equipment, furnishing and an associated corpus fund - as an eligible project or scheme for a further assessment-period, on the basis that the project is likely to extend beyond its initial term and is being properly executed.