Section 35AC exemption extended for charitable deaddiction and child welfare projects, preserving eligibility for a further specified period. The Central Government specifies that the Delhi Police Foundation's scheme for drug deaddiction, upliftment of street and working children, and operation of creche and primary schools at specified Delhi locations is an eligible project under the Explanation to section 35AC. Following the National Committee's recommendation that the project is being executed properly, the scheme is specified for a further three-year period beginning with the assessment year 2001-2002, with the estimated project cost recorded in the notification.