Section 35AC eligibility extended for a specified hospital renovation and operation project, sustaining tax-incentive qualification. The Central Government, under the Explanation to Section 35AC, specifies renovation, furnishing, procurement of equipment/ambulance and operation of the Usmanpura hospital by Sardar Vallabhai Patel Foundation as an eligible project; after a National Committee recommendation the scheme is specified for a further three-year period commencing with assessment year 2003-2004, with an estimated total cost including a corpus fund.