Project specification under Explanation to section 35AC extended, preserving tax-benefit eligibility for construction and operation of a special school. The Central Government specified the construction of a Special School, hostel and staff quarters, plus equipment, furnishing and running of the Dakshinya Institute for the Mentally Handicapped at Padapalakaluru Village by Sri Dakshinaya Bhava Samithi as an eligible project under the Explanation to section 35AC; following a National Committee recommendation, the specification is extended for a further three years commencing assessment year 2003-2004, identifying the executing entity, project components and estimated cost.