Case law › Notifications › 2015 › Notification No. 144/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1574(E)

Notification 15 June 2015

Notification No. 144/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1574(E)

6 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 144/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1574(E) was published on 15 June 2015. Its subject is 6 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

Under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, the Central Government notifies the scheme or project 'Prevention of kidney diseases through awareness programme', carried out by India Renal Foundation, Ashram Road, Ahmedabad, as an eligible project or scheme for further years commencing with the financial year 2014-15, that is 2014-15, 2015-16 and 2016-17. The approved cost of Rs. 101.33 lakh, which includes the cost of a vehicle apart from recurring expenses, is unchanged. Because the financial year 2014-15 had already lapsed, the notification states that no certificate under section 35AC will be issued for that year. The recitals record the original notification at serial number 14 by S.O. 1111(E) dated 8 August 2005 for three years beginning with financial year 2005-06 and the later extensions, the enhancement of the estimated cost from Rs. 34.02 lakh to Rs. 101.33 lakh by S.O. 875(E) dated 27 April 2011, that the project is likely to extend beyond nine years, and the National Committee's recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

India Renal Foundation as the executing body
donors claiming deduction under section 35AC for contributions to the project
assessing officers examining such claims for these years
the National Committee monitoring the project

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 department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
NOTIFICATION
New Delhi, the 15th June, 2015
S.O. 1574 (E).—Whereas by notification of the Government of India in the Ministry of Finance (Department
of Revenue) number S.O.1111(E) dated the 8th August, 2005, 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 14, "Prevention of
kidney diseases through awareness programme" by "India Renal Foundation, 60-61, A Wing, Nobles, Opp. Nehru
Bridge, Ashram Road, Ahmedabad – 380009", as an eligible project or scheme for a period of three years beginning
with financial year 2005-2006, which was extended further vide notification number S.O. 765(E) dated 18th March, 2009
for further period of three years beginning with financial year 2008-09 and which was further extended vide S.O. No.
875(E) dated 27.4.2011 for a period of further three years commencing from financial year 2011-12;
And whereas by notification number S.O. 875(E) dated 27.04.2011 the estimated cost was enhanced from
Rs.34.02 lakh to Rs. 101.33 lakh, which includes cost of vehicle apart from the recurring expenses;
And whereas the said project or scheme is likely to extend beyond nine 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), hereby notifies the scheme or
project "Prevention of kidney diseases through awareness programme" which is being carried out by "India Renal
Foundation, 60-61, A Wing, Nobles, Opp. Nehru Bridge, Ashram Road, Ahmedabad – 380009", without any change in
the approved cost of Rs. 101.33 lakh, which includes cost of vehicle apart from the recurring expenses, for further years
commencing with financial year 2014-15 ie. financial year 2014-15, 2015-16 and 2016-17. Since the financial year
2014-15 has already lapsed, no certificate under section 35AC of the IT Act, 1961 would be issued for the financial years
2014-15.
[No. 144/2015 / F.No.V. 27015/1/2015-SO (NAT.COM)]
MAKKHAN LAL MEENA, Dy. Secy. (National Committee)

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 2014-15, but with no certificate to be issued for 2014-15.

What to watch

Although the extension is expressed to commence with the financial year 2014-15, the notification itself says that no certificate under section 35AC will be issued for 2014-15, that year having lapsed, so in practice the benefit runs for 2015-16 and 2016-17.
The approved cost stays at Rs. 101.33 lakh, including the cost of a vehicle apart from recurring expenses, and remains the ceiling.
The project having run beyond nine years, the extension rests on the National Committee's recommendation under sub-rule (5) of rule 11M.

Where you meet it

In a donor's return and assessment claiming deduction under section 35AC for a contribution to this project, and in the certificate the foundation is able to issue for the year in question.

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. 143/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1573(E) · Notification No. 145/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1575(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.