Tax exemption eligibility under Explanation to section extended for specified rehabilitation and physiotherapy projects for a further period. Central Government specifies that the Apang Manav Mandal scheme in Ahmedabad-comprising physiotherapy centre equipment and construction at two hostels, hostel extension works, survey and research on the physically handicapped, and provision of mobility and assistive equipment-is an eligible project under the Explanation to the Income-tax provision and is specified for a further three-year period commencing assessment year 2003-2004 following the National Committee's recommendation.