Eligibility under section 35AC: expansion of Tata Sponge Iron's community development scheme to include school construction and health initiatives. The Central Government, under the Explanation to section 35AC, specifies additional community development activities by Tata Sponge Iron Limited in Keonjhar-construction of school buildings, purchase of library books and medicines, training on family planning, health and hygiene, and encouragement of sports-as an eligible project and amends the prior notification to substitute the relevant table entry to reflect the modified project scope and cost.