Section 35AC specification extends eligibility for a charitable rural outreach eye care project for a further term. The Central Government, invoking powers under Section 35AC, specifies the expansion of rural outreach programmes carried out by Ishwar Charitable Trust (Ishwar Eye Institute) - ICARE, as an eligible project for income tax exemption and, following the National Committee's recommendation, extends that specification for a further two years from financial year 2005 06 without any change in the approved project cost.