Exemption under section 35AC: eligible polio hospital scheme extension and increased project cost ceiling approved The Central Government specifies the Polio Hospital, Rehabilitation and Research Centre project run by Narayan Seva Sansthan as an eligible scheme under section 35AC for an additional three years beginning with financial year 2003-2004, and amends the earlier notification to raise the maximum recognised project cost to ten crore rupees inclusive of a two crore rupee corpus fund, following the National Committee's recommendation and compliance with applicable income tax rules.