Deduction under section 35AC: eligible Mid-day Meal project cost ceiling increased, expanding the scheme's permitted tax benefit coverage. Notification under section 35AC designates the Mid-day Meal Scheme operated by Maria Seva Sangha, Bangalore, as an eligible project and amends the earlier notification by substituting the previously notified maximum allowable project cost with an enhanced figure following a recommendation of the National Committee for Promotion of Social and Economic Welfare, thereby increasing the permitted deduction ceiling under the Explanation to section 35AC of the Income tax Act.