Explanation to section 35AC extension allows continued tax-eligible specification for a kidney hospital project after positive recommendation. Central Government specifies the construction, furnishing, purchase of instruments/equipment and running of B.T. Savalni Kidney Hospital by Saurashtra Kidney Research Institute as an eligible project under the Explanation to section 35AC for a further three years commencing with the assessment year 2003-2004, following a National Committee recommendation, and records the implementing entity and the estimated cost including a corpus fund.