Deduction eligibility under section 35AC amended to increase the specified project cost limit for a health scheme. The Central Government specifies the Health for all project by Shree Bidada Sarvodaya Trust at Bidada, Kutch-including a 50 bed hospital, dispensary, child and mother care centre, T.B. clinic and related medical camps-as an eligible project under the Explanation to section 35AC, and, following the National Committee's recommendation, amends the prior notification to raise the maximum project cost permitted for deduction, thereby increasing the ceiling for allowable deduction under that Explanation.