Case law › Notifications › 2015 › Notification No.107/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 477(E)

Notification 11 February 2015

Notification No.107/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 477(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 - Delhi Association of the Deaf, NEW Delhi

What this is

Notification No.107/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 477(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 Association of the Deaf, NEW Delhi.

What it does

The notification continues the project 'Research and Rehabilitation Centre for the Deaf' carried out by the Delhi Association of the Deaf, New Delhi, as an eligible project or scheme under sub-section (1) read with clause (b) of the Explanation to section 35AC. The project was first notified at serial number 4 of S.O. 878(E) dated 30 November 1992 and has been extended six times since. It is notified for a further three years beginning with financial year 2013-14, without any change in the approved cost of Rs. 1.00 crore, but the notification adds that as financial year 2013-14 has already lapsed no exemption shall be available for that year.

Why it was issued

The project was likely to extend beyond twenty-one years, and the National Committee for the 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

Delhi Association of the Deaf, New Delhi
donors who paid to the project during financial year 2013-14
donors claiming deduction under section 35AC for financial years 2014-15 and 2015-16
assessing officers verifying such claims

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 - DELHI ASSOCIATION OF THE DEAF, NEW DELHI
NOTIFICATION NO.107/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 477(E), DATED 11-2-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.878(E) dated the 30th November, 1992, 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 4, "Research and Rehabilitation Centre for the Deaf by "Delhi Association of the Deaf, 92, Kamla Market, New Delhi - 110022", as an eligible project or scheme for a period of three years beginning with assessment year 1993-1994; which was extended further vide notification number S.O.404(E) dated the 3rd May, 1995 for a period of three years beginning with assessment year 1996-1997; which was extended further vide notification number S.O.437(E) dated the 20th May, 1998 for a period of three years beginning with assessment year 1999-2000; which was extended further vide notification number S.O.1049(E) dated the 18th October, 2001 for a period of three years beginning with assessment year 2002-2003; which was extended further vide notification number S.O.717(E) dated the 25th May, 2005 for a period of three years beginning with financial year 2004-2005; which was extended further vide notification number S.O. 1314(E) dated 4th June, 2008 for a period of three years beginning with financial year 2007-08 and which was further extended vide notification number S.O. 2526(E) dated 11.10.2010 for a period of three years ending with financial year 2012-13.;
And whereas the said project or scheme is likely to extend beyond twenty one 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 "Research and Rehabilitation Centre for the Deaf" being earned out by Delhi Association of the Deaf, 92, Kamla Market, New Delhi - 110022, without any change in the approved cost of Rs. 1.00 crore, for a further period of three years beginning with the financial year 2013-14 i.e., financial year 2013-14, 2014-15 & 2015-16, Since the financial year 2013-14 has already lapsed it would be notified that no exemption shall be available for the said finance year 2013-14.
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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 2013-14, with no exemption available for that year.

What to watch

The three-year period is stated to begin with financial year 2013-14, but the notification itself denies any exemption for that year, so the benefit runs in substance only for 2014-15 and 2015-16.
The approved cost remains Rs. 1.00 crore and is not enlarged.
The earlier extensions ran by assessment year up to 2002-2003 and by financial year thereafter, so the period of an old claim must be matched to the notification that covered it.

Where you meet it

A reader meets this when a donor's deduction under section 35AC for a payment to this project is examined in assessment, most sharply where the payment fell in financial year 2013-14.

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

← Notification No.108/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 478(E) · Notification No.105/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 475(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.