Eligibility under section 35AC extended for Manovikas Kendra's Rehabilitation Centre for one further assessment year. The Central Government, under the Explanation to the Income tax Act, specified the Rehabilitation Centre for handicapped run by Manovikas Kendra, Calcutta, as an eligible project for a further one year commencing with assessment year 2002-2003, after the National Committee, satisfied with proper execution, recommended the one year extension; the project was specified at an estimated cost of four crores.