Case law › Notifications › 2015 › Notification No.106/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 476(E)

Notification 11 February 2015

Notification No.106/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 476(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 - National Association for the Blind, Gujarat

What this is

Notification No.106/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 476(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 - National Association for the Blind, Gujarat.

What it does

The notification extends the eligible project "Rehabilitation and Education of the blind in Gujarat State" of the National Association for the Blind (Gujarat State Branch), Dr. Vikram Sarabhai Road, Vastrapur, Ahmedabad, Gujarat - 380015, notified at serial number 13 of S.O. 180(E) dated 10 March 1997 and extended five times since, the last extension 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. 3.43 crore.

Why it was issued

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

Who it reaches

National Association for the Blind, Gujarat State Branch
donors funding the rehabilitation and education project
assessing officers verifying the approved cost for the year of payment

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 Act	Now
s.35AC	no 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 - NATIONAL ASSOCIATION FOR THE BLIND, GUJARAT
NOTIFICATION NO. SO 476(E) [NO.106/2015 (F.NO.V.27015/4/2014-SO(NAT.COM))], DATED 11-2-2015
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O.180(E) dated the 10th March, 1997, issued under sub-section (1) read with 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 13, "Rehabilitation and Education of the blind in Gujarat State" by "National Association for the Blind, (Gujarat State Branch), Dr. Vikram Sarabhai Road, Vastrapur, Ahmedabad, pujarat - 380015", as an eligible project or scheme for a period of three years beginning with assessment year 1997-1998; which was extended further vide notification number S.O. 158(E), dated the 23rd March, 2000 for a period of three years beginning with assessment year 2000-2001; which was extended further vide notification number S.O.1383(E) dated the 30th December, 2002 for a period of three years beginning with assessment year 2003-2004; which was extended further vide notification number S.O.1417(E) dated the 4th September, 2006 for a period of two years beginning with financial year 2006-2007; which was extended further vide notification number S.O. 2395(E) dated 3rd October, 2008 for a period of three years beginning with financial year 2008-09 and which was further extended vide notification number S.O 463(E) dated 16.3.2012 for a period of three years ending with financial year 2013-14;
And whereas by notification number S.O. 1417(E) dated the 4th September, 2006 the estimated cost was enhanced from Rs. 54.45 lakh to Rs.1.22 crore and vide notification number S.O.2395(E), dated 3rd October, 2008 the estimated cost was enhanced from Rs. 1.22 crore to 3.43 crore;
And whereas the said project or scheme is likely to extend beyond seventeen years;
And, whereas, the National Committee for the 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 "Rehabilitation and Education of the blind in Gujarat State", being carried out by National Association for the Blind, (Gujarat State Branch), Dr. Vikram Sarabhai Road, Vastrapur, Ahmedabad, Gujarat - 380015 without any change in the approved cost of Rs. 3.43 crore, as an eligible project or scheme for a further period of three years commencing with the 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 Rules	Now, in the 2026 Rules
Rule 11M	no counterpart recorded

From when

financial year 2014-15.

What to watch

The extension covers financial years 2014-15, 2015-16 and 2016-17.
The ceiling of Rs. 3.43 crore was fixed by S.O. 2395(E) dated 3 October 2008; earlier years are governed by Rs. 54.45 lakh or Rs. 1.22 crore.
One earlier extension, by S.O. 1417(E) dated 4 September 2006, ran for two years and not three, so the chain of periods must be read carefully.

Where you meet it

In a donor's return claiming deduction under section 35AC and in the certificate issued by the Association 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. 3/2022 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 16 July 2022
Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E) — Ministry of Finance 28 August 2019
Notification No. 1/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)] / SO 1706(E) — Ministry of Finance 8 May 2019
Notification No. S.O. 1706 [No. 1/2019 (F.No.V.27013/3/2018-SO(nat.com)] — Section 35AC of the Income-tax Act, 1961, read with rule 11G of the Income-tax Rules, 1962 - Eligible Projects or Scheme 8 May 2019
Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(E) — Ministry of Finance 5 October 2018
Notification No. 1/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] / SO 1658(E) — MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th April, 2018 S.O 17 April 2018

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.