Tax exemption under section 35AC extended for Indian Red Cross Society project supporting cancer detection and radiotherapy facilities. Specification under section 35AC applies to the Indian Red Cross Society, Nellore Branch for construction, purchase of medical equipment and furniture, and operation of cancer detection and radiotherapy centres; the National Committee recommended and the Central Government has specified a further three-year extension from the financial year 2004-2005 for the same approved project cost, including a corpus fund.