Exemption under section 35AC extended for a specified charitable healthcare project, enabling qualifying donations to receive tax benefit. The Central Government, relying on sub section (1) read with clause (b) of the Explanation to section 35AC and a National Committee recommendation under the Income tax Rules, specifies the Maitri Mandal Trust scheme for purchase of medicines, equipment, an ambulance and financial assistance to poor patients as an eligible project or scheme for a further three year period beginning with assessment year 2001 2002, at the estimated cost stated in the notification.