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Case law › Notifications › 2015 › Notification No.101/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 471(E)
Notification 11 February 2015

Notification No.101/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 471(E)

Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - S. Mahatme Memorial EYE Welfare Charitable Trust, Nagpur

What this is

Notification No.101/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 471(E) was published on 11 February 2015. Its subject is Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - S. Mahatme Memorial EYE Welfare Charitable Trust, Nagpur.

What it does

The notification extends the eligible project "Upliftment of the Rural-Tribal Poor and Urban Slum dwellers by curing avoidable blindness" of S. Mahatme Memorial Eye Welfare Charitable Trust, 16 Central Excise Colony, Ring Road, Nagpur 440015, notified at serial number 25 of S.O. 2302(E) dated 3 October 2011 at an estimated cost of Rs. 6.25 crore for three years ending with financial year 2013-14. It is notified for a further period of three years commencing with financial year 2014-15, that is 2014-15, 2015-16 and 2016-17, without any change in the approved cost of Rs. 6.25 crore.

Why it was issued

The project was likely to extend beyond three years and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended the extension under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.35ACno counterpart recorded

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - S. MAHATME MEMORIAL EYE WELFARE CHARITABLE TRUST, NAGPUR
NOTIFICATION NO.101/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 471(E), DATED 11-2-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 2302(E) dated 3rd October, 2011 issued under clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government had notified at serial number 25, "Upliftment of the Rural-Tribal Poor and Urban Slum dwellers by curing avoidable blindness" by "S. Mahatme Memorial Eye Welfare Charitable Trust, Dr. VikasMahatme, 16 Central Excise Colony, Ring road, Nagpur 440015", as an eligible project or scheme, at the estimated cost of Rs 6.25 crore, for a period of three years ending with financial year 2013-14;
And whereas the said project or scheme is likely to extend beyond 3 years;
And whereas the National Committee for Promotion of Social and Economic Welfare, being satisfied that the said project or scheme is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending the said project or scheme for a further period of three years;
Now, therefore, the Central Government, in exercise of the powers conferred by sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), hereby notifies the scheme or project "Upliftment of the Rural-Tribal Poor and Urban Slum dwellers by curing avoidable blindness" being carried out by "S. Mahatme Memorial Eye Welfare Charitable Trust, Dr. VikasMahatme, 16 Central Excise Colony, Ring road, Nagpur 440015", without any change in the approved cost of Rs. 6.25 crore, for a further period of three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
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What it changes

The rule numbers are the 1962 Rules’ own, as the notification names them. The right-hand column is the department’s own mapping into the Income-tax Rules, 2026, which renumbered nearly everything.
Rule of the 1962 RulesNow, in the 2026 Rules
Rule 11Mno counterpart recorded

From when

financial year 2014-15.

What to watch

Where you meet it

In a donor's return of income claiming deduction under section 35AC, supported by the Trust's certificate for the year of payment.

What it names

Rules it names. Rule 11M of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No.102/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 472(E)  ·  Notification No.100/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 470(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.