Section 35AC exemption extended for disability rehabilitation scheme, enabling continued tax-benefit recognition for an additional multi-year period. Exemption under section 35AC is granted to Amar Jyoti Charitable Trust for rehabilitation activities-construction, equipment, aids, learning materials, furnishing and running of integrated education, vocational training, medical care and employment opportunities-recognized as an eligible project for tax-exemption, with the approved project cost maintained and the eligible period extended for an additional three year term beginning with the 2010-11 financial year.