Tax deduction eligibility under section 35AC extended for specified tribal welfare and education projects, prolonging approved scheme period. Pursuant to a National Committee recommendation under the Income tax Rules, the Central Government specified three projects executed by Banwasi Seva Ashram in Sonbhadra - Mission for Gram Swarjya Youth, construction and equipment of women and children centres in tribal villages, and Banwasi Bhawana hostel cum training centre - as eligible schemes under the Explanation to the tax deduction provision for a further three year period commencing with the stated assessment year, at the estimated project cost recorded in the notification.