Exemption under section 35AC expanded to cover a substantially enlarged vocational training scheme and increased eligible project cost. The Central Government specifies and amends the approved Sterlite Foundation scheme for setting up and running vocational training centres, substituting the project description to reflect a substantial expansion in the number of centres and revising the approved estimated project cost inclusive of a corpus fund; the notification also substitutes the table entry for the maximum amount of cost to be allowed as a deduction to equal the revised estimated cost plus the corpus fund.