Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Andh Kalyan Kendra, Ahmedabad
Notification No.137/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1483(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 - Andh Kalyan Kendra, Ahmedabad.
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 project "Construction, equipments, furnishing and running of Andh Kalyan Kendra at Village Ranip, District Ahmedabad" carried out by Andh Kalyan Kendra, 20, Navroop Colony, Shanti Nagar, Ashram Road, Ahmedabad - 380013, for a further period of three years beginning with financial year 2014-15, that is 2014-15, 2015-16 and 2016-17, without any change in the approved cost of Rs. 105.97 lakh. It directs that as financial year 2014-15 has lapsed, no certificate under section 35AC shall be issued for that year. The project was first notified at serial number 15 of S.O. 193(E) dated 14 March 1996 and has been extended five times since, the last extension ending with financial year 2013-14.
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 period of three years under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.
SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - ANDH KALYAN KENDRA, AHMEDABAD
NOTIFICATION NO.137/2015 [F.NO.V.27015/1/2015-SO(NAT.COM)]/SO 1483(E), DATED 4-6-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.193(E) dated the 14th March, 1996, 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 15, "Construction, equipments, furnishing and running of Andh Kalyan Kendra at Village Ranip, District Ahmedabad, Gujarat" by "Andh Kalyan Kendra, (Behind Welfare Centre), 20, Navroop Colony, Shanti Nagar, Ashram Road, Ahmedabad - 380013, Gujarat" , 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.316(E) dated the 11th May, 1999 for a period of three years beginning with assessment year 2000-2001, which was extended further vide notification number S.O.1111(E) dated the 24th October, 2002 for a period of three years beginning with assessment year 2003-2004, which was extended further vide notification number S.O.1000(E) dated the 5th July, 2006 for a period of two years beginning with financial year 2006-2007, which was extended further vide notification number S.O. 235(E) dated 21st January, 2009 for a period of three years beginning with the financial year 2008-09 and which was further vide S.O. No. 1077 (E) dated 14.05.2012 for three more years ending with extended financial year 2013-14.
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 "Construction, equipments, furnishing and running of Andh Kalyan Kendra at Village Ranip, District Ahmedabad" which is being carried out by "Andh Kalyan Kendra, (Behind Welfare Centre), 20, Navroop Colony, Shanti Nagar, Ashram Road, Ahmedabad - 380013", without any change in the approved cost of Rs. 105.97 lakh, for a further period of three years beginning with financial year 2014-15 i.e. 2014-15, 2015-16 & 2016-17, with a direction that as the financial year 2014-15 has lapsed, no certificate under section 35 AC shall be issued for financial year 2014-15.
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| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 11M | no counterpart recorded |
financial year 2014-15, retrospectively.
In a donor's return claiming deduction under section 35AC, where the certificate for the year of payment must be produced.
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.
← Notification No.138/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1484(E) · Notification No.135/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1481(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.