Deduction eligibility for charitable adoption centre amended: project remains eligible while cost allocation between project and corpus is reallocated. The Central Government specified the Karna Prayag Trust's founding-cum-adoption centre at Teynampet as an eligible scheme under the Explanation to section 35AC; following National Committee recommendation the project's specification was extended and amended to reallocate the maximum allowable cost between project expenditure and corpus fund while keeping the total eligible cost unchanged.