Exemption under section 35AC: eligible primary health project retained and approved cost increased by government notification. Central Government specifies the Primary Health Project by Dalmia Bharat Seva Trust as an eligible project under section 35AC and, on the National Committee's recommendation that the project is properly executed and will extend beyond six years, amends the earlier notification to substitute the previously stated maximum allowable project cost in the Table with a higher approved amount for deduction purposes.