Specification under section 35AC extends eligibility of a socio economic project for cerebral palsied children for a further period. The Central Government, under the Explanation to section 35AC of the Income tax Act, 1961, specifies the project run by 'Savali' for purchase of equipment and socio economic promotion of cerebral palsied children and adults through education, institutional care, training and vocational guidance at Kothrud, Pune, as an eligible project; this designation follows the National Committee's recommendation and extends the scheme's eligibility for a further three years commencing from the financial year 2006 07 without change in the approved project cost.