Section 35AC eligibility extended for continued tax-exempt support to a specified rehabilitation centre following regulatory recommendation. The Central Government specified the construction, equipment and furnishing of Mitra Rehabilitation Centre by Anoopam Mission as an eligible project or scheme under section 35AC for a further three-year period beginning with assessment year 2001-2002, after the National Committee recommended extension under rule 11M on the basis that the project was being executed properly, and exercised powers under sub-section (1) read with clause (b) of the Explanation to section 35AC.