Exemption under section 35AC: residential training centre for mentally retarded persons specified as eligible project for a further three-year period. The Central Government specifies the project for equipments, furnishing and running of a Residential Training Centre for mentally retarded persons at Sabarkantha District, Gujarat, carried out by Sahyog Kushthayagna Trust, as an eligible project under the Income-tax Act provision; the approved cost remains at Rs. 93.30 lakhs and the specification is extended for a further three years from financial year 2004-2005 following the National Committee's recommendation.