Tax exemption under section 35AC extended for free eye services scheme by central government following committee recommendation. Central Government specified the free eye services scheme carried out by Gujarat Blind Relief and Health Association as an eligible project under the Explanation to section 35AC of the Income-tax Act, further extending its specification for a two-year period on the National Committee's recommendation and without any change in the approved project cost, thereby qualifying the scheme for the tax exemption mechanism pursuant to the statutory provision and rule-based extension procedure.