Exemption under section 35AC extended for community dental health project, with a revised increase in the eligible project cost. Central Government notifies a further three year extension beginning with financial year 2007 08 for the 'Community dental health care and awareness project at Districts covering Kancheepuram and Tiruvallore' by Baskar Dental Foundation under exemption under section 35AC, but states approval is not valid for funds collected during financial year 2007 08 and no certificate for donation exemption shall be issued for that year; the notification also increases the maximum allowable project cost in the relevant Table entry to Rs. 25.00 lakh.