Exemption under section 35AC: notification increases corpus fund limit for charitable vocational school for hearing impaired children. The Central Government specifies the vocational training and rehabilitation school for hearing-impaired children at Adipur, Kutch, run by Mata Lachmi Rotary Charitable Society as an eligible project under section 35AC and amends the earlier notification to substitute the corpus fund amount in the Table with a corpus fund of Rs. 24.28 lakhs as the maximum cost allowable for deduction, following the National Committee's recommendation and without changing the overall approved cost.