Section 35AC exemption: eligibility extended for Karuna Trust's Gujarat eye, polio and ambulance services for a further period. The Central Government specified the Karuna Trust project-eye operations, polio camps, oxygen cylinder service and ambulance service across Gujarat-as an eligible project under Section 35AC and, following a recommendation by the National Committee, extended that specification for a further three year period commencing with the financial year 2004 2005 without change in the approved cost.