Specification under section 35AC: eligibility for a school construction project extended, preserving donor tax-incentive access. The Central Government, exercising powers under the Explanation to the Income-tax Act, specifies the Angles' Educational Trust scheme for construction, fixtures and furnishing of a school as an eligible charitable project for tax-incentive purposes and extends that specification for a further three-year eligibility period commencing with the relevant assessment year, following a National Committee recommendation that the project is being executed properly.