Eligible project extension under tax incentive provision preserves notified health facility's eligibility and approved cost for three years. The Central Government specifies continuation of eligibility for the Health Foundation & Research Centre's up gradation and additional health care facility project, including a free ward and free services, as an eligible project under the income tax incentive framework for a further three financial years commencing with 2010 11, on the recommendation of the National Committee and without any change to the previously approved project cost.