Exemption under section 35AC: hospital instruments and operations notified eligible for an additional tax-exemption period. Exemption under section 35AC notifies Instruments/equipment, vehicle and running of B.D. Patel General Hospital, Umreth, Gujarat as an eligible project and extends its eligibility for a further three financial years beginning with 2009-2010, preserving the previously approved project cost and corpus fund without change, based on the National Committee's recommendation under rule 11M(5).