Exemption under Section 35AC: specification for an old age home project extended and maximum project cost increased. Specification under Section 35AC extends eligibility of the Mata Gujari Old Age Home-cum-Orphanage project, run by Nishkam Sikh Welfare Council, for a further three years beginning with financial year 2003-2004. The National Committee recommended the extension after finding proper execution, and the Central Government amended the earlier notification to increase the maximum permissible project cost, thereby adjusting the sanctioned cap while continuing the project's exemption status under the statutory scheme.