Exemption under Section 35AC extended for rehabilitation centre, preserving its eligible-project status for a further period. The Central Government, exercising powers under the income-tax exemption provision and on the National Committee's recommendation, specifies the rehabilitation centre for handicapped run by Manovikas Kendra, Calcutta, at an estimated cost of rupees four crores as an eligible project or scheme for a further period of two years beginning with the assessment year 2000-2001, extending the period during which donations to the project qualify for exemption.