Tax exemption eligibility extended for rural development project, allowing donor deduction after committee recommendation. The Central Government specified the rural development project executed by Anuvrat Gram Bharti Sansthan, Vinaypuram, Bhilwara, Rajasthan-including construction of primary school, women and child welfare centre, staff quarters, guest house, laboratory and library hall, kitchen and dining hall, meditation hall and administrative block-as an eligible project for tax exemption under the Explanation to section 35AC for a further three years beginning with assessment year 2001-2002 at an estimated cost of sixty lakhs.