Exemption under section 35AC: eligible free medical aid project's tax-exempt status extended for additional assessment years. Central Government specifies extension of tax exemption under Section 35AC for Free medical aid to poor and destitute patients by Gujarat Sarvar Mandal at Ahmedabad as an eligible project or scheme for a further period of three assessment years commencing from assessment year 1999-2000 at an estimated cost of twelve lakhs, following the National Committee's recommendation that the project is being executed properly.