New Delhi, the 15th June, 2015
Notification No. 148/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1577(E) was published on 15 June 2015. Its subject is New Delhi, the 15th June, 2015.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, extends the notification of the project 'UTKARSH (Hostel accommodation for the students between age group of 5 to 13 years)', carried out by Arya Anathalaya, Darya Ganj, New Delhi, as an eligible project or scheme. The extension is for a further three years commencing with the financial year 2015-16, that is 2015-16, 2016-17 and 2017-18, without any change in the approved cost of Rs. 22.86 crore.
The project was likely to extend beyond nine years, and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended a further three-year extension under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
NOTIFICATION
New Delhi, the 15th June, 2015
S.O. 1577 (E).—Whereas by notification of the Government of India, in the Ministry of Finance (Department of
Revenue) number S.O.234(E) dated the 15th February, 2007, 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 1, "UTKARSH (Hostel accommodation for the students between age group of 5 to 13 years)" by "Arya
Anathalaya, 1488, Pataudi House, Darya Ganj, New Delhi – 110002", as an eligible project or scheme for a period of
three years beginning with financial year 2006-2007 and which extended further vide notification number S.O. 855(E)
dated 25th March, 2009 for a period of three years beginning with the financial year 2009-10 and which extended further
vide notification number S.O. 469(E) dated 16th March, 2012 for a period of three years beginning with the financial
year 2012-13;
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 "UTKARSH (Hostel accommodation for the students between age group of 5 to 13 years)" which is being
carried out by "Arya Anathalaya, 1488, Pataudi House, Darya Ganj, New Delhi – 110002", without any change in the
approved cost of Rs.22.86 crore, for a further period of three years commencing with financial year 2015-16 i.e 2015-
16, 2016-17 & 2017-18.
[No. 148/2015 / F.No.V. 27015/1/2015-SO (NAT.COM)]
MAKKHAN LAL MEENA, Dy. Secy. (National Committee)
| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 11M | no counterpart recorded |
Financial year 2015-16.
In a donor's claim for deduction under section 35AC and in the certificate issued by the notified institution for the relevant financial year.
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. 147/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1576(E) · Notification No. 149/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1578(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.