Tax exemption under section 35AC: specified project for free polio operations and prosthetic training extended period. The Central Government specifies, under sub section (1) read with clause (b) of the Explanation to section 35AC of the Income tax Act, the project carried out by Smt Parsanben Narandas Ramji Shah (Talajawala) Society-comprising free polio operations with provision of artificial aids and appliances and construction of a Training Centre for Prosthetic and Orthotic Technician training-at the approved costs, as an eligible project for a further three year period commencing with the financial year 2004 2005 following the National Committee's recommendation.