Tax exemption under section 35AC: specified homeless shelter project gains extended eligibility and increased approved project cost. Central Government specifies the Mother Krishnabai Rural Development Trust scheme for deduction under section 35AC, covering construction of homeless shelters, wells, a laboratory and welfare assistance in Kasargod District and other areas, and amends the earlier notification on the National Committee's recommendation to increase the maximum approved project cost eligible for deduction by substituting the prior cost entry in the notification table.