Exemption under section 35AC extended for Mata Gujari Old Age Home; government increases the project cost ceiling. Central Government specifies the running expenses for Mata Gujari Old Age Home cum orphanage by Nishkam Sikh Welfare Council as an eligible project under the Explanation to section 35AC for a further three assessment years beginning with assessment year 2001 2002, and amends the earlier notification by substituting the previously notified maximum project cost with a higher project cost figure in the notification table.