Tax exemption under section 35AC extends eligibility for specified leprosy rehabilitation and engineering projects for a further three-year period. Central Government specifies projects carried out by Poona District Leprosy Committee as eligible under the Explanation to section 35AC for a further three-year period beginning with assessment year 2001-2002, covering expansion and operation of engineering units at Kondhawa and Bhosari, Pune Urban Leprosy Investigation Centre and Solapur Comprehensive Leprosy Project, Ghagar Gaon agro-forestry, and an Engineering and Rehabilitation Centre at Ahmednagar, following a committee recommendation and at an estimated aggregate project cost.