Tax exemption under Section 35AC extends eligibility for ALERT INDIA health projects, enabling donor deductions for three more assessment years. The Central Government specified the ALERT INDIA project for detection, treatment and cure of leprosy, tuberculosis control, and an integrated health care project at Airoli, Bombay as an eligible project under Section 35AC, following National Committee recommendation that the scheme is being properly executed, and extended its specification for a further three years commencing with assessment year 2004 2005, identifying the implementing organisation, locations, and estimated project cost.