Explanation to section 35AC: Specification extended for construction of Bhagwan Mahaveer Cancer Hospital as an eligible project. Specification under the Explanation to section 35AC designates Phase I construction of Bhagwan Mahaveer Cancer Hospital & Research Centre in Jaipur as an eligible project for tax-incentive purposes, noting prior extensions and a Committee recommendation; the Central Government specifies the project, executed by Bhagwan Mahaveer Cancer Hospital & Research Center at the stated address and estimated cost, as eligible for a further two-year period commencing with the notified assessment year.