Extension of project designation under Explanation to section 35AC secures further multi year eligibility for community ophthalmology centre project. The Central Government specifies the Setting up of a Community Ophthalmology Centre by Dr. Nihar Munshi Eye Foundation, including purchase of premises, equipment and instruments at Calcutta, as an eligible project or scheme under the Explanation to section 35AC and extends its eligibility for a further three year period commencing with the relevant assessment year, pursuant to a recommendation by the National Committee and the powers conferred by the Explanation.