Tax exemption under section 35AC extended for Eye Care Centre project, qualifying contributions remain eligible. Central Government, invoking powers under the Explanation to Section 35AC of the Income-tax Act and following a National Committee recommendation under rule 11M, specifies the construction of an Eye Care Centre by Smt. Tarabai Desai Charitable Opthalmic Trust in Jodhpur as an eligible project for a further three-year period beginning with the assessment year 2003-2004, at the estimated project cost stated in the notification.