Specification under section 35AC: Polio hospital equipment and operation declared an eligible project for a further three-year period. The Central Government, acting under the Explanation to section 35AC, specifies the equipment and operation of the Polio Hospital at Ahmedabad by the Polio Foundation Shah Chimenlal Chhotalal Lokhandwala Charitable Trust as an eligible project for tax incentive purposes for a further three-year period commencing with assessment year 2003-2004, the National Committee having recommended the extension after finding the project properly executed; the notification notes the estimated project cost.