Case law › Notifications › 2015 › Notification No.134/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1480(E)

Notification 4 June 2015

Notification No.134/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1480(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 - Shree Panchmahal Anusuchit Jati Education Trust, Gujarat

What this is

Notification No.134/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1480(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 - Shree Panchmahal Anusuchit Jati Education Trust, Gujarat.

What it does

The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, notifies the scheme or project "Expansion & running the school for deaf & dumb students", carried out by Shree Panchmahal Anusuchit Jati Education Trust, Adadara Ta, Kalol District, Panchmahal, Gujarat, as an eligible project or scheme for a further period of three years commencing with financial year 2013-14, that is 2013-14, 2014-15 and 2015-16, without any change in the approved cost of Rs. 1.90 crore. The project stood notified at serial number 13 of S.O. 1649(E) dated 12 July 2010 at that estimated cost for three years ending with financial year 2012-13. The notification records that as financial years 2013-14 and 2014-15 have already lapsed, no certificate under section 35AC will be issued for those years.

Why it was issued

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

Who it reaches

Shree Panchmahal Anusuchit Jati Education Trust, Panchmahal
donors who paid to the project in 2013-14 and 2014-15
donors funding the school in 2015-16
assessing officers examining section 35AC claims for the lapsed years

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 - SHREE PANCHMAHAL ANUSUCHIT JATI EDUCATION TRUST, GUJARAT
NOTIFICATION NO.134/2015 [F.NO.V.27015/1/2015-SO(NAT.COM)]/SO 1480(E), DATED 4-6-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1649(E), dated 12.07.2010 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 13, "Expansion & running the school for deaf & dumb students" by "Shree Panchmahal Anusuchit Jati Education Trust, Adadara Ta, Kalol District, Panchmahal, Gujarat.", as an eligible project or scheme, at the estimated cost of Rs. 1.90 crore for a period of three years ending with financial year 2012-13;
And whereas the said project or scheme is likely to extend beyond 3 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 specifying 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 "Expansion & running the school for deaf & dumb students", which is being carried out by "Shree Panchmahal Anusuchit Jati Education Trust, Adadara Ta, Kalol District, Panchmahal, Gujarat", without any change in the approved cost of Rs. 1.90 crore for a further period of three years commencing with financial years 2013-14 i.e. 2013-14, 2014-15 and 2015-16. Since the financial years 2013-14 and 2014-15 has already lapsed, no certificate under section 35AC of the IT Act, 1961 would be issued for the financial years 2013-14 and 2014-15.
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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, retrospectively.

What to watch

The extension is backdated to financial year 2013-14, but no certificate under section 35AC will issue for 2013-14 or 2014-15, leaving only 2015-16 usable.
The approved cost remains Rs. 1.90 crore.
The extension follows on from the approval that ended with financial year 2012-13, so there is no gap on the face of the notification.

Where you meet it

In a donor's return claiming deduction under section 35AC, where the certificate for the lapsed years will be missing.

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