Tax deduction eligibility under Section 35AC extended for the charitable educational and memorial project, enabling continued statutory incentive treatment. Specification under Section 35AC designates the Netaji Azad Hind Fauj Smarak Nyas project as an eligible scheme for purchase of land, construction of school and hostel buildings, purchase of furniture and books, establishment of a military school and cluster coordination centres, and operation of the project; the Central Government renewed the specification following the National Committee's recommendation, extending eligible status for a further period without change to the approved project cost and corpus fund, thereby preserving entitlement to tax-deduction benefits under the Explanation to Section 35AC.