Tax incentive specification under section 35AC extended for animal shelter project, confirming continued eligibility for the charitable scheme. The Central Government, exercising powers under the Explanation to section 35AC, specifies the animal shelter and rescue home and medical camps project carried out by Shree Vardhman Jivdaya Kendra as an eligible project or scheme for income-tax incentive purposes for a further three-year period following a National Committee recommendation and noting the project's estimated cost.