Exemption under Section 35AC extended for charitable hospital projects, allowing continued donor tax benefits for specified medical works. Central Government specifies maintenance and running of the Cardiology Department, hospital repairs/renewals, and Phase 2 and 3 of the ENT Department carried out by Sri Sathya Sai Medical Trust, Prasanthi Nilayam, Andhra Pradesh, as an eligible project or scheme under the Explanation to section 35AC, extending tax-exemption eligibility for a further three years beginning with assessment year 2001-2002 at an estimated cost of rupees fifteen crore twenty-seven lakhs.