Specification under Explanation to Income-tax Act: extension of specified slum uplift project after National Committee recommendation. The Central Government, exercising powers under the Explanation to the Income-tax Act, specifies the scheme for uplift of urban slum dwellers at named localities in New Delhi as an eligible project for tax-advantaged treatment for a further period of three years commencing with the stated assessment year, at an estimated cost of Thirty lakhs, following the National Committee's recommendation under the Income-tax Rules.