Specification under Explanation to section 35AC extends tax eligibility for a nonprofit disability project for a further period. The Central Government, upon recommendation of the National Committee under the Income-tax Rules, specified the ''Valley for the Disabled'' project carried out by Amar Seva Sangam at Ayikudy as an eligible project under the Explanation to section 35AC for a further three-year period commencing with the financial year 2007-08, reaffirming the approved scope of construction, purchase of books, vehicles and equipment, furnishing and running of the project without change in the approved cost.