Case law › Notifications › 2015 › Notification No.124/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1411(E)

Notification 26 May 2015

Notification No.124/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1411(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

What this is

Notification No.124/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1411(E) was published on 26 May 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.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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
NOTIFICATION NO. SO 1411(E) [NO.124/2015 (F.NO.V.27015/1/2015-SO(NAT.COM))], DATED 26-5-2015
In exercise of the powers conferred by sub-section (I) read with clause (b) of the Explanation to section 35AC of the Income Tax Act, 1961 (43 of 1961), the Central Government, on the recommendation of the National Committee for Promotion of Social and Economic Welfare, hereby notifies the institutions approved by the said National Committee, mentioned in column (2) of the Table below, and approves the eligible projects or schemes specified to be carried on by the said institutions and the estimated cost thereof as mentioned in column (3) of the said Table, and also specifies in the column (4) of the Table the maximum amount of such cost which may be allowed as deduction under the said section 35AC for the period of approval, namely:—
TABLE

Serial No.
Name of the Institution
Project or scheme and estimated cost thereof
Maximum amount of cost to be allowed as deduction under section 35AC and period of approval

(1)
(2)
(3)
(4)

1.
Janaseva Foundation, Indulal Complex, Above Rupee Co-op Bank, Navi Peth, L.B.S Road, Pune 411030.
Construction of : (i) Old age home at Ambi -Ranawadi (Panshet), Pune (ii) Extension of Tribal Women's hostel at Kataraj, Pune. Rs.4.36 crore (includes operating expenses for three years only)
The Committee recommended approval for the project at the estimated cost of Rs.4.36 crore for three financial years commencing with financial year, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

2.
Matoshree Sevadham Arogya Seva Trust Rajgarh Datar Colony, Beside Jankalyan Bank, Hanuman Mandir Road, Bhandup, East Mumbai -400042.
'Integrated Community Health Programmes, Medical Camps, and Eye Camps for poor people and students' Rs.4.92 crore
The Committee recommended approval for the project at the estimated cost of Rs.4.92 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

3.
Mohun Bagan SAIL Football Academy, Tagore Guest House, Priyodarshini Indira Sarani, A-Zone, Durgapur - 713204, West Bengal
Project Proposal for providing Salary of Coaches, Staff and Food expenses for 120 persons at Mohun Bagan SAIL Academy in Durgapur District, West Bengal Rs. 34.01 crore
The Committee recommended approval for the project at the estimated cost of Rs. 34.01 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16,2016-17 and 2017-18.

4.
Public Education Society, Professor Colony Road, Deopur, Dhule - 424 002, Maharashtra.
Skill Development of Rural Youth (Below Poverty Line). Rs. 12.07 Crore.
The Committee recommended approval for the project at the estimated cost of Rs. 12.07 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

5.
Sneha Sagar Society, Row House No. 1, Behind Tanvar Hospital mira Bhyander Road, Mira Road (E), Thane-401101-Maharashtra
Re-development of Sneha Sagar Old Age Home. Rs. 3.24 Crore
The Committee recommended approval for the project at the estimated cost of Rs. 3.24 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

6.
Udyogini, A-36, Gulmohar Park (2nd Floor) New Delhi- 110049
Empowering 30000 women to enhance their capacity and income through their capacity and income through gender-inclusive microenterprises and value chains' Rs.45.91 crore
The Committee recommended approval for the project at the estimated cost of Rs. 45.91 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

7.
Bal Raksha, Bharat 3rd Floor, Vardhaman Trade Centre, 9,10,11, Nehru Place, New Delhi-110019
Humanitarian response to emergencies in disaster prone areas Rs. 26 crore
The Committee recommended approval for the project at the estimated cost of Rs. 26.00 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

8.
Prayas Sewa Sansthan 11-Gadri Kheda, Shahpua, District Bhilwara (Rajasthan) Pin-333104
Upgradation of Present Vocational Training Centers and New Centers with new courses specially for SC/ST/OBC/BPL category students [Rural Youth] and Women' Rs.885 lakh
The Committee recommended approval for the project at the estimated cost of Rs. 8.85 crores for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

9.
Prachandeswar Seva Sansthan At- Seva Bhawan (Nadakhanda) PO -Abhyamukhi Ramchandrapur, Via- Beroboi District-Puri-752 016 Odisha
Improvement in sanitation, public healther and hygiene of Bhubaneswar City of Khorda District Rs. 20.36 lakh
The Committee recommended approval for the project at the estimated cost of Rs. 20.36 lakh for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

10.
Saririk Pratibanadhi Unnayan Samiti 5, Indian Type |Hostel, Tagore Avenue, Durgapur - 713204 Distt. Burdwan, West Bengal
Supply of free mobility aids project to rural persons with disability' Rs. 1.42 crore
The Committee recommended approval for the project at the estimated cost of Rs. 1.42 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

11.
Maa Santoshi Mahila Utthan Samiti C/o Dr. Khare Clinic, Mohalla Sabnigar Ward No. 20, Chhatarpur – 41001 (M.P.) 471001 (M.P.)
Rural Health Programme in Distt. Chhatarpur Rs.81.00 lakh
The Committee recommended approval for the project at the estimated cost of Rs.81.00 lakh for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

12.
Sanjivani Health and Relief Committee, Hari-om Flats, Near Chandranagar, Narayannagar Road, Paldi, Ahmedabad-380 007
(i) Sanjivani Health Care & Diagnostic Center (ii) Sanjivani Vidyavihar Rs. 8.07 crore
The Committee recommended approval for the project at the estimated cost of Rs. 8.07 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

13.
Rotary Club of Banjara Hills Charitable Trust Plot No. 72, Nagarjuna Hills, Panjagutta, Hyderabad - 500082
Sparsh Hospice' Rs.574.19 lakh
The Committee recommended approval for the project at the estimated cost of Rs.574.19 lakh for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

14.
Reliable Hospital Research and Institute of Science Near Handia Chowkadi, Sevalia Road, Balasinor, Kheda- 388255 -Gujarat
Reliable Hospital Research and Institute of Science Rs. 792.66 lakh
The Committee recommended approval for the project at the estimated cost of Rs.792.66 lakh for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

15.
Vedanta Foundation, Opposite Niranjan Building, Corner of 'E' Road, Marine Drive, Mumbai - 400 002
Vedanta Foundation –Reengus Rs.3137.53 lakh [Rs. 1787.53 lakh recurring and Rs. 1350.00 lakh as corpus)
The Committee recommended approval for the project at the estimated cost of Rs. 3137.53 lakh [Rs. 1787.53 recurring and Rs.1350.00 lakh as corpus] for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

16.
Little Flower Leprosy Welfare Association Sundarpur, P.O. Raxaul (E. Champarana) N.Bihar, Pin-845 305
Comprehensive support services to the leprosy affected people by providing medical and educational facility' Rs. 29.71 crore
The Committee recommended approval for the project at the estimated cost of Rs. 29.71 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

17.
Gyan Prakash Foundation Suite 302, Orchards Nachiket Park, Dr. Pai Marg, Baner, Pune-411045
'Development of a Community led Social change Model in Education Rs.521.47 lakh [for 4 years]
The Committee recommended approval for the project at the estimated cost of Rs. 359 lakh for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

18.
Ramakrishna Mission Vivekanada Centenary College, P.O. Raharra, Kolkata West Bengal-700118
Construction of the Five storied building for the students of the College Rs.8.68 crore
The Committee recommended approval for the project at the estimated cost of Rs. 8.68 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

19.
Swayam Shikshan Prayog, 6/16, Blossom C.H.S. Military Road, Marol, Andheri (E), Mumbai - 400 059
Empowering 40000 women to enhance their capacity and income through gender inclusive microenterprises and water, sanitation and health programmes Rs. 16.81 crore
The Committee recommended approval for the project at the estimated cost of Rs. 16.81 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

20.
The Social Work and Research Centre, V&PO Tilona, Bia Madanganj, Ajmer-305816.
Electrification through solar power for the upliftment of Rural people. Rs.22.00 crore
The Committee recommended approval for the project at the estimated cost of Rs. 22.00 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

21.
Human Development & Research Foundation 41, Ambika Tenaments, Near Isanpur Bus Stand, Isanpur, Ahmedabad – 380001
'CARE' Rs. 1.95 crore
The Committee recommended approval for the project at the estimated cost of Rs. 1.95 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

22.
Rural Litigation & Entitlement Kendra 68/1, Suryalok Colony, Rajpur Road, P.O. Box No. 10 Dehradun- 248001 Uttarakhand
(i) To establish 5 electric Crematoriums (ii) 10, Community kitchens with Gas Stove, utensils etc. Rs. 20.00 crore
The Committee recommended approval for the project at the estimated cost of Rs. 20.00 crore for three financial years commencing with financial years, 2015-16 i.e., 2015-16, 2016-17 and 2017-18.

II. This notification shall remain in force for a period of three years in relation to financial years 2015-16, 2016-17 and 2017-18 in respect of the projects or schemes mentioned at serial numbers 1 to 22 of the Table above.s
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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

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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.