Section 35AC designation extended and project cost limit raised for the specified old age home and healthcare scheme. The Central Government specifies the construction and running of Vridh Bhakt Niwas, Dhyan Yoga Kendra and Ayurvedic Dispensary by Brahmavetta Shree Devaraha Hans Baba Trust as an eligible project under Section 35AC for three years beginning with financial year 2009-10, and amends the earlier notification to increase the maximum project cost allowed as a deduction under Section 35AC by substituting the previous cost ceiling with a higher amount.