Specification under Explanation to section 35AC: eligible project status for college construction and plantation renewed following committee recommendation. The Central Government specified under the Explanation to section 35AC the project of tree plantation and the construction and furnishing of Mahila College (Residential) at Sector-7, Gandhinagar, by Shri Akhil Anjana Kelvani Mandal as an eligible project or scheme; the National Committee, satisfied with execution, recommended a further specification under the Income-tax Rules procedure and the Government renewed the project's eligibility for a further period commencing from the next assessment year.