Exemption under section 35AC: eligible project specification extended for construction and furnishing of an old age home and seva centre. The Central Government specifies the construction and furnishing of an Old Age Home and Seva Centre at Sector 30B, Chandigarh, by Shri Satya Sai Trust as an eligible project for a further three year period beginning with the assessment year 2001 2002, following the National Committee's recommendation under the applicable rule and exercising powers under the Explanation to section 35AC and sub section (1); the notification names the trust, project location and estimated cost.