Section 35AC eligible project: hospital construction at Crozaria gains increased allowable project cost enabling larger deduction entitlement. The Central Government confirms the hospital project at Crozaria by Smt. Samarathben Chunilal and Sheth Dosabhai Madhavji Sarvajanik Trust as an eligible project under the Explanation to section 35AC and, following the National Committee's recommendation, amends the notification table to substitute the earlier maximum cost with a higher maximum cost, thereby increasing the ceiling on project cost allowable for deduction.