Section 35AC project designation increases corpus for free food and anti-cancer drug scheme and expands allowable deduction Specification under Section 35AC designates the Cancer Institute (WIA) Trust's scheme for providing free food and anti-cancer drugs to poor patients in general wards as an eligible project for tax-deduction purposes, and the Central Government amends the earlier notification to substitute the previously specified corpus fund amount with an enhanced corpus fund amount in the Table entry for the scheme following the National Committee's recommendation.