Section 35AC eligibility extended for Snehalaya expansion, allowing increased project cost and corresponding deduction under the Act. Notification specifies the 'Expansion of Snehalaya Dnyanmandir (School) and Hostel' by Snehalaya (Social Trust) as an eligible project under Section 35AC and amends the earlier notification to increase the maximum project cost eligible for deduction from Rs.1.36 crore to Rs.8.77 crore, following the National Committee's recommendation and noting that the project is likely to extend beyond the original three-year period.