Income tax deduction eligibility expanded for livelihoods enhancement scheme by increasing the notified project cost ceiling. The Central Government, under the Explanation to section 35AC of the Income-tax Act, re-notifies the 'Livelihoods enhancement of Hardcore Rural & Poor' project of Population & Social Development as an eligible project and amends the earlier notification by substituting the previously stated maximum allowable project cost with a revised higher amount, expressly including a specified corpus fund, following the National Committee's recommendation that the project is being executed properly.