Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Delhi Council for Child Welfare, Delhi
Notification No.105/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 475(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 - Delhi Council for Child Welfare, Delhi.
The notification amends the cost ceiling of an already notified project. It amends notification S.O. 466(E) dated 29 March 2007 so that, in the Table against serial number (34), in column (4) relating to the maximum amount of cost to be allowed as deduction under section 35AC, 'Rs. 10.83 crore' is substituted by 'Rs. 16.26 crore'. The project is the group of child welfare activities carried out by the Delhi Council for Child Welfare, Civil Lines, Delhi, comprising among others the Anganwadi workers' training centre, the orthopaedic centre and outreach programme, the Balchetna programme, creches, vocational and working children's programmes, the Palna home and adoption programme and sponsorship. The period of the project is not altered.
The project cost was likely to be amended from Rs. 10.83 crore to Rs. 16.26 crore, and the National Committee for Promotion of Social and Economic Welfare, satisfied that the project was being executed properly, recommended the amendment under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.
SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - DELHI COUNCIL FOR CHILD WELFARE, DELHI
NOTIFICATION NO.105/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 475(E), DATED 11-2-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 466(E) dated the 29th March, 2007, 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 34, "Anganwadi workers' training center, Orthopedic centre for handicapped children, Orthopedic outreach programme for neighboring states, Balchetna programme for mentally challenged children, Creche programme for slum & resettlement areas, Vocational training programme, Working children's programme, Supervised home work scheme, Palna home for abandoned children and Palana adoption programme, Sponsorship programme, Auxiliary services" by "Delhi Council for Child Welfare, Qudsia Bagh, Yamuna Marg, Civil Lines, Delhi 110054", as an eligible project or scheme for a period of three years beginning with financial year 2007-08; which was further extended vide notification number S.O 640(E) dated 22.3.2010 for a period of three years ending with financial year 2012-13 and which was further extended vide notification number S.O. 3033(E) dated 17.10.2013 for a period of three years ending with financial year 2015-16;
And whereas the project cost of Rs. 10.83 crore is likely to be amended as Rs. 16.26 crore;
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 amending the project cost from Rs. 10.83 crore to Rs. 16.26 crore;
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 amends the said notification number S.O. 466(E) dated the 29th March, 2007, to the following effect, namely: -
'In the said notification, in the Table against serial number (34), in column (4), relating to maximum amount of cost to be allowed as deduction under section 35 AC, for the letters, figures and words "Rs 10.83 crore", the letters, figures and words "Rs. 16.26 crore" shall be substituted'.
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| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 11M | no counterpart recorded |
A reader meets this when donations to the Council's notified project are tested against the ceiling in an assessment.
Suppose certified payments against the project stand at Rs. 10.50 crore. Before this amendment only Rs. 0.33 crore of further cost could be allowed as deduction under section 35AC; after the substitution of Rs. 16.26 crore a further Rs. 5.76 crore may be allowed, but only within the period already notified, ending with financial year 2015-16.
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.
← Notification No.107/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 477(E) · Notification No.104/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 474(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.