Tax exemption under section 35AC extends eligibility of a polio hospital rehabilitation and research project for three more years. The Central Government, acting on a recommendation of the National Committee that the Polio Hospital, Rehabilitation and Research Centre at Hiran Magri, Udaipur, carried out by Narayan Seva Sansthan is being executed properly, specifies the project as an eligible scheme under the statutory exemption for a further three-year period beginning with the stated assessment year; the specification names the implementing organisation and states the estimated project cost and corpus fund as part of the eligibility declaration.