Exemption under income-tax provision: project specified and approved cost amended to include corpus fund, extending deduction eligibility. The Central Government specifies the construction of an old age home complex at Srikakulam by Srikakulam Vayodhikula Sangham as an eligible project for income-tax exemption; the National Committee recommended and the Government amended the earlier notification to increase the approved project cost by incorporating a corpus fund, thereby revising the maximum amount allowed as deduction under the exemption provision in accordance with the Income-tax Rules.