Section 35AC exemption: project specification amended to raise the approved project cost, expanding deduction eligibility for the hospital project. The Central Government specifies the purchase and running of Willingdon Hospital, Chennai by Medical Research Foundation as an eligible project under section 35AC and amends the original notification to substitute the previously approved maximum cost in the notification's table with a higher amount, following the National Committee's recommendation that the project is being properly executed and the approved cost should be revised upward.