Exemption under section 35AC: eligible charitable scheme specified and project cost enhanced for continued tax deduction. Notification under section 35AC specifies SOS Children's Village of India's project for administering and maintaining 27 villages as an eligible scheme, records prior extensions and cost escalations, and amends the original notification to substitute the previously allowed maximum project cost with a higher sanctioned amount, following the National Committee's recommendation, to permit enhanced deduction under section 35AC.