Specification under section 35AC extends eligibility for Arogyadham project, enabling tax-deductible contributions and qualifying project costs. The Central Government specifies the Arogyadham Global Aids Research Foundation project-covering construction, equipment and vehicle purchase, furnishing, botanical garden development and running costs in Muzaffarnagar-as an eligible project under the Explanation to section 35AC for a further three years beginning with the assessment year 2003-2004, following the National Committee's recommendation that the project is being properly executed and noting the estimated project cost.