Specification under section 35AC: running expenses for Mata Gujari Old Age Home-cum-Orphanage designated eligible for a further three-year period. The Central Government, under the Explanation to section 35AC of the Income-tax Act, 1961, specifies running expenses for Mata Gujari Old Age Home-cum-Orphanage at Village Khanpur, Ropar, Punjab, executed by Nishkam Sikh Welfare Council, as an eligible project for a further three years commencing from the financial year 2006-07. The designation follows a recommendation by the National Committee under rule 11M(5) and confirms the approved project cost remains at the previously enhanced level.