Exemption under section 35AC expanded for specified medical and elderly care project, increasing the eligible project cost ceiling. Amendment to the income-tax notification under section 35AC substitutes the previously notified maximum allowable project cost with an enhanced amount for the Helpage India scheme specified for medical care to old persons, leprosy and cancer patients, provision of homes for old persons, rehabilitation of destitute old women, and conducting eye camps, following a recommendation of the National Committee for Promotion of Social and Economic Welfare.