Section 35AC eligibility extended for construction of a girls' high school and hostel after committee recommendation. The Central Government, under the Explanation to section 35AC of the Income-tax Act, 1961 and on the National Committee's recommendation that the construction of a girls' high school and hostel at Vadi, Mangrol by Zarpan Nasarpur Vibhag Kelvani Mandal Vadi is being properly executed, specifies the project as eligible for a further three-year period commencing with assessment year 2001-2002 by Notification No. 313 of 2002.