Eligibility under section 35AC extended for Savali's project supporting cerebral palsied children and adults, enabling donor tax exemptions. Specification under section 35AC designates Savali's project for purchase of equipment and operation of socioeconomic promotion for cerebral palsied children and adults-covering education, institutional care, training and vocational guidance at Kothrud, Pune-as an eligible project for donation-linked tax exemption, and extends that designation for a further three-year period beginning with the assessment year 2001-2002 following a National Committee recommendation.