Section 35AC eligible project extension and revised project cost permit continued tax deduction for the hospital expansion. Notification under Section 35AC extends eligibility for the expansion of Shri Sai Institute of Medical Sciences Hospital and Research Centre, executed by D-CACUS-Education Centre in Manipur, for a further three financial years beginning 2012-13 and substitutes the earlier maximum allowable project cost with a revised higher amount, following the National Committee's recommendation that the project was properly executed.