Exemption under section 35AC: Palliative Care Centre project affirmed eligible and approved cost enhanced for tax benefit eligibility. The Central Government designates the Palliative Care Centre project at Pune, run by Cipla Cancer and Aids Foundation, as an eligible project under the income-tax exemption provision for a period of three assessment years commencing with assessment year 1997-98, and specifies the estimated approved cost at rupees seven hundred fifteen lakhs including a corpus fund of rupees five hundred lakhs following the National Committee's recommendation.