Deduction under section 35AC: approved project cost for Helpage India increased by amendment to existing notification. The Central Government, exercising powers under section 35AC of the Income-tax Act, 1961, amends the earlier notification specifying the Helpage India scheme-medical care to old persons, leprosy and cancer patients, provision of homes and rehabilitation for destitute old women, and conducting eye camps-by substituting the previously notified maximum amount of project cost with a higher amount following the National Committee's recommendation.