Case law › Notifications › 2015 › Notification No.132/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1478(E)

Notification 4 June 2015

Notification No.132/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1478(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 - CAN Support, NEW Delhi

What this is

Notification No.132/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1478(E) was published on 4 June 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 - CAN Support, NEW Delhi.

What it does

The notification continues the project 'Provision of holistic home based palliative care to patients and their families struggling with cancer and other life limiting conditions in Delhi and the NCR', carried out by Can Support, R.K. Puram, 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 notified at serial number 19 of S.O. 737(E) dated 13 March 2009 for three years beginning with financial year 2009-10 and was extended by S.O. 1082(E) dated 14 May 2012 for the financial years 2012-13, 2013-14 and 2014-15. It is extended for a further three years without any change in the approved cost of Rs. 4.00 crore.

Why it was issued

The project was likely to extend beyond six 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

Can Support, New Delhi
donors claiming deduction under section 35AC for this project
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 - CAN SUPPORT, NEW DELHI
NOTIFICATION NO. SO 1478(E) [NO.132/2015 (F.NO.V.27015/1/2015-SO(NAT.COM))], DATED 4-6-2015
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 737(E) dated 13th March, 2009, 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 19, "Provision of holistic home based palliative care to patients and their families struggling with cancer and other life limiting conditions in Delhi and the NCR" by "Can Support, Kanak Durga Basti Vikas Kendra, Sector 12, R.K. Puram, New Delhi - 110022", as an eligible project or scheme for a period of three years beginning with financial year 2009-10 and which was further extended vide No. S.O No. 1082(E) dated 14.5.2012 for a period of three years commencing with financial years 2012-13 i.e. 2012-13, 2013-14 & 2014-15;
And whereas the said project or scheme is likely to extend beyond six 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), (a) hereby notifies the scheme or project "Provision of holistic home based palliative care to patients and their families struggling with cancer and other life limiting conditions in Delhi and the NCR" which is being carried out by "Can Support, Kanak Durga Basti Vikas Kendra, Sector 12, R.K. Puram, New Delhi - 110022", without any change in the approved cost of Rs. 4.00 crore, for a further period of three years comencing with financial years 2015-2016 i.e. 2015-2016, 2016-17 & 2017-18.
■■

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 2015-16.

What to watch

The extension covers the financial years 2015-16, 2016-17 and 2017-18 and no later year.
The approved cost remains Rs. 4.00 crore; the extension does not enlarge the ceiling.
The parent notification S.O. 737(E) dated 13 March 2009 carried several projects, and this one stands at serial number 19.

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, or when Can Support issues its certificate of payment to donors.

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.136/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1482(E) · Notification No.131/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1477(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.