Eligible project specification under section 35AC extended for tribal welfare project, permitting a further three-year continuation. Specification under the Explanation to section 35AC designates the Gangpur Tribal Welfare Project as eligible for tax-benefit purposes, covering construction of dispensary, schools, hostel, small-scale industries, training institutes, cultural hall, Ashram complex, residential quarters and water tank; the National Committee recommended continuation and the Central Government extended the project's specification for a further three years from financial year 2006-07 without changing the approved project cost.