Section 35AC specification extends eligibility and increases sanctioned project cost for a women's care hostel project. Specification under Section 35AC designates Jagshanti Udayan Care Hostel for Women as an eligible project for tax-deduction purposes, extends its eligibility for a further three-year period commencing from the stated financial year, and amends the prior notification to increase the maximum allowable project cost, expressly including a corpus fund, following recommendation by the National Committee for Promotion of Social and Economic Welfare.