Tax exemption under Section 35AC extended for tribal and backward welfare and well-digging projects, allowing continued eligible project specification. The Central Government, under the Explanation to Section 35AC, specifies the Bharat Sevashram Sangha scheme-running tribal and backward-class welfare projects at specified locations and digging sixty wells in Ghatsila, Dhalbhum and Dumurai-as an eligible project for donor deduction purposes for a further three assessment years commencing from assessment year 1999-2000, following a National Committee recommendation and noting continuation beyond the original three-year period.