Explanation to section 35AC: Extension of tax-eligibility for a specified charitable medical centre project following regulatory recommendation. The Central Government, pursuant to the Explanation to section 35AC of the Income-tax Act and on the National Committee's recommendation under the Income-tax Rules, has specified the Construction and operation of the Vijayaraj Nagar medical centre by Om Shree Ram Mantra Mandir Trust as an eligible project. The specification extends the project's eligibility for tax-benefit purposes for a further three-year period and includes construction, purchase of instruments and furniture, and running of the centre, with project cost components noted to include a corpus fund.