Section 35AC exemption extended for rehabilitation centre project, specified as eligible for a further three year period. The Central Government, under Section 35AC of the Income tax Act, specifies the Blind Men's Association's project for construction of a rehabilitation, medical and human resource development centre for blind and disabled persons at Bareja, Ahmedabad, as an eligible project. Following the National Committee's recommendation under sub rule (5) of rule 11M that the project is being properly executed, the specification is extended for a further three years commencing from the assessment year 2002 2003, with the estimated project cost and corpus fund noted.