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<h1>Exemption under section 35AC: specified institutions and projects approved for deduction eligibility with capped project costs.</h1> Approval is granted for named institutions and specified projects as eligible for deduction under section 35AC, with each project listed together with an estimated cost and a maximum deductible portion; applicability is time limited by financial years and some projects are subject to monitoring or reporting conditions, while certain sub-projects were excluded and an earlier cost figure for one entry was amended.