Section 35AC deduction expanded to increase the approved project cost cap, permitting larger qualifying charitable expenditure. The Central Government notifies 'Supporting the Leprosy Mission Hospitals' as an eligible project under Section 35AC and, following the National Committee's recommendation, amends the prior notification to increase the maximum allowable project cost used for deduction purposes from the previously specified amount to the newly specified higher amount, thereby modifying the ceiling for qualifying expenditure eligible under the provision.