Eligible project designation under section 35AC extended for a children's orthopaedic hospital, maintaining tax incentive qualification. Specification under the income tax framework designates procurement, furnishing and operation of a children's orthopaedic hospital in Mumbai as an eligible project under the Explanation to section 35AC, and, on the National Committee's recommendation that the scheme is properly executed, the Central Government extends the period of specification for a further three years, identifying the Society for the Rehabilitation of Crippled Children as the executing entity and recording the estimated project cost.