Exemption under section 35AC for homeless shelter projects extended and the project cost ceiling increased following committee recommendation. The Central Government specifies construction of shelters for the homeless and related welfare works by Mother Krishnabai Rural Development Trust as an eligible project for deduction under section 35AC, extends the specification for three years from financial year 2006-07, and amends the earlier notification to increase the maximum allowable project cost in accordance with the National Committee's recommendation.