Section 35AC extension of eligibility for a rehabilitative project continues tax benefit coverage but excludes the lapsed initial year. Notification under Section 35AC extends the designation of the Navjyoti Centre project by AAROH, New Delhi, as an eligible project or scheme for three further financial years commencing 2010 11, on recommendation of the National Committee under rule 11M(5), without change to the approved project cost and corpus fund; it directs that no certificate under section 35AC shall be issued for 2010 11 since that year had already lapsed.