Tax deduction under section 35AC: eligible charitable housing scheme specified and extended with enlarged project scope. The Central Government, under the Explanation to section 35AC, re-specifies Mata Amritanandamayi Charitable Trust's 'Amrita Kuteeram' housing scheme as an eligible project for a further three years from financial year 2006-07, and amends the original notification by increasing the project scope from 5000 to 1,00,000 houses and raising the maximum cost allowed as deduction to a revised higher ceiling.