Specification under section 35AC: hospital expansion approved and project cost ceiling increased to maintain tax-deduction eligibility. The Central Government, under the Explanation to section 35AC, specifies the Expansion of Hindu Mission Hospital by adding a Geriatric Division and an Ophthalmic Block as an eligible project; the National Committee recommended continuation as the project extends beyond ten years, and the government amends the earlier notification to increase the maximum amount of project cost allowable as dedication under section 35AC for serial number 10 in the notification table.