Specification under Section 35AC extends eligibility for a blood component equipment project after National Committee recommendation. Specification under the Explanation to Section 35AC designates the purchase of blood-component equipment and accessories at Chennai by Madras Egmore Lions Blood Bank Research Foundation as an eligible project; the National Committee, satisfied with execution, recommended an extension under the Income-tax Rules, and the Central Government, exercising powers under the Explanation to Section 35AC, notifies the project as eligible for a further fixed period commencing with a stated assessment year with an estimated project cost recorded.