Exemption under section 35AC extended for a hospital maintenance scheme, keeping donations eligible for tax relief. Central Government specifies the maintenance scheme for P.H. Bhagwati Sarbajanik Hospital by Jasalpur Arogya Mandal as an eligible project or scheme for purposes of the Explanation to section 35AC of the Income-tax Act, extending specification for a further three years commencing from the assessment year 2002-2003 after the National Committee recommended continued specification on satisfaction of proper execution.