Exemption under section 35AC: specification extension permits contributions to qualify for tax deduction on the medical rehabilitation project. Central Government specifies the construction, furnishing and equipment of Mangalam Medical Rehabilitation and Research Centre by Mangalam Mangalam Sadan, Lucknow, as an eligible project for exemption under the Explanation to section 35AC, following a National Committee recommendation under rule 11M(5); the specification extends the project for a further three-year period commencing from the assessment year 2002-2003.