Eligible project specification under section 35AC extended for construction and operation of a home for challenged children. Central Government re-specifies the project for construction and operation of a home for mentally and physically challenged children by the Society of Friends of Sassoon Hospital as an eligible project under the Explanation to section 35AC for a further three-year period commencing with the financial year 2007-08, without change in the approved cost of three crores including a corpus fund of two crores, on the recommendation of the National Committee under the Income-tax Rules, 1962.