Section 35AC project eligibility extended for rainfed farming projects and cost ceiling increased by notification. Notification under Section 35AC designates the Western India Rainfed farming project and the Eastern India Rainfed farming project carried out by Gramin Vikas Trust as eligible projects and extends their notified eligibility for a further three financial years commencing with 2012-13. The notification also amends the maximum project cost and increases the corpus fund component in the table entry for these projects, thereby revising the cap on expenditure recognized for deduction under the provision.