Specified project designation under income tax Explanation: sports centre by charitable trust extended for a further two year period. The Central Government specifies the construction and running of a sports centre at Agra by Lalaram Gupta Charitable Trust as an eligible project under the Explanation to the income tax provision for a further two year period, following earlier specifications and extensions and a recommendation by the National Committee that the project is being properly executed; a later correction clarifies the project description.