Specification under the Income-tax Explanation extends eligibility for a mentally disabled education and training project, preserving tax benefit. The Central Government, invoking the Explanation to the Income-tax Act, specifies the Rajkot project run by The Society for the Mentally Retarded as an eligible project or scheme for income-tax purposes following the National Committee's recommendation, and extends its period of eligibility for a further three-year term commencing from the stated assessment year, noting the project's estimated capital and corpus funding.