Exemption under section 35AC extended for SOS Children's Village project, confirming continued eligibility for donor tax benefits. The Central Government specified the SOS Children's Village scheme for administration and maintenance of 27 existing villages as an eligible project under section 35AC, extending its period of specification for a further three years from assessment year 2004-2005 based on the National Committee's recommendation that the project was properly executed; this designation enables tax-exemption treatment for contributions to the specified charitable childcare project, subject to the conditions and temporal limits set by the notification.