Specification under Explanation to section 35AC extends eligibility of a charitable hospital project following National Committee recommendation. The Central Government, acting on a National Committee recommendation under rule 11M(5), specifies the project of equipment supply and operation of Ashirwad Eye and General Hospital by Vithalbhai Foundation as an eligible project under the Explanation to section 35AC at an estimated cost of rupees seventy-one lakhs fifty-nine thousand, and extends its eligibility for a further three years commencing with the assessment year 2003-2004.