Deduction under section 35AC: government notifies approved institutions and eligible projects with fixed deductible cost ceilings. Notification under section 35AC lists approved institutions and their eligible projects or schemes, specifies estimated project costs (including corpus funds where noted), and fixes the maximum amount of cost allowable as a deduction under section 35AC. The Table in the notification ties each named institution to specified activities and quantified cost ceilings and indicates the financial years during which the deduction entitlement applies, with most approvals covering three financial years commencing 2010-11 and one entry covering two years.