Specification of eligible project under section 35AC extended and project cost enhanced for Shraddha Rehabilitation Foundation. The Central Government specifies the Shraddha Rehabilitation Foundation's Centre for mentally ill destitute as an eligible project under the Explanation to section 35AC and, following a recommendation by the National Committee for Promotion of Social and Economic Welfare, amends the earlier notification to increase the maximum project cost allowable for deduction, exercising powers under sub-section (1) read with clause (b) of the Explanation to section 35AC.