Case law › Notifications › 2015 › Notification No. 153/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1582(E)

Notification 15 June 2015

Notification No. 153/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1582(E)

New Delhi, the 15th June, 2015

What this is

Notification No. 153/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1582(E) was published on 15 June 2015. Its subject is New Delhi, the 15th June, 2015.

What it does

In exercise of the power under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, the Central Government amends its notification S.O. 135(E) dated 3 February 2006 in respect of the project "Doctor at Doorstep" carried out by Mahavir International, Nabi Karim, New Delhi. In the Table against serial number 6, in column (4), which states the maximum amount of cost to be allowed as deduction under section 35AC, the figure of Rs. 8.40 crore is substituted by Rs. 16.40 crore. The recitals record that the project was first notified at an estimated cost of Rs. 2.40 crore for 2005-06 to 2007-08, extended in 2009, 2011 and 2015, with the cost raised to Rs. 8.40 crore in 2011, and that the approval currently runs up to financial year 2016-17.

Why it was issued

The National Committee for Promotion of Social and Economic Welfare, being satisfied that the project is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for amending the project cost from Rs. 8.40 crore to Rs. 16.40 crore.

Who it reaches

Mahavir International as the executing body
Donors to the project claiming deduction under section 35AC
The National Committee monitoring the project
Assessing Officers examining donors' claims against the approved cost

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.35	s.45, s.66
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.

NOTIFICATION
New Delhi, the 15th June, 2015
S.O. 1582(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of
Revenue) number S.O. 135(E) dated 03.02.2006 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 6, "Doctor at Doorstep" by
"Mahavir International, 6550, Main Qutab Road, Nabi Karim, New Delhi 110055", as an eligible project or scheme, at
the estimated cost of Rs.2.40 crore for a period of three years i.e., 2005-06, 2006-07 & 2007-08; which was further
extended vide S.O. No.237(E) dated 21.01.2009 for a period of three financial years commencing with 2008-09 i.e.,
2008-09, 2009-10 & 2010-11; which was further extended vide Notification number S.O. 870(E) dated 27.4.2011 for a
period of three years ending with financial year 2013-14 and which was further extended vide Notification number S.O.
54(E) dated 6.01.2015 for a period of three years ending with financial year 2016-17;
And whereas vide Notification number S.O. 870(E) dated 27.4.2011 the project cost was enhanced from
'Rs.2.40 crore' to 'Rs.8.40 crore' by amending the notification number S.O. 135(E) dated 03.02.2006;
And whereas the project cost is likely to enhance from Rs.8.40 crore to Rs. 16.40 core for the remaining period
of approval i.e. upto 2016-17
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 amending the project cost Rs.8.40 crore to Rs. 16.40 crore.
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), amends the said notification
number S.O. 135(E) dated 03.02.2006, to the following effect, namely :-
In the said notification, in the Table against serial number 6, in column (4), relating to maximum amount of cost
to be allowed as deduction under section 35 AC, for the letters, figures and words "Rs.8.40 crore", the letters, figures
and words " Rs. 16.40 core", shall be substituted.
[ No. 153/2015 / 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

15 June 2015.

What to watch

The notification is dated 15 June 2015 and states no separate commencement date; the enhanced cost is expressed to be for the remaining period of approval, up to financial year 2016-17.
Only column (4) of the Table against serial number 6 changes; the period of specification is untouched.
The deduction remains capped by the approved cost, so certificates issued in the aggregate cannot exceed the revised figure.
The cost has been raised twice over the life of the project, and it is the figure current at the time of the donation that governs.

Where you meet it

In a donor's claim to deduction under section 35AC for a donation to this project, and in the certificate issued by the executing body against the approved cost.

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

A donation made to the Doctor at Doorstep project in financial year 2015-16 or 2016-17 is covered by the specification so long as the aggregate certified cost of the project does not exceed the revised ceiling of Rs. 16.40 crore. Before this amendment the ceiling was Rs. 8.40 crore, and a certificate taking the aggregate beyond that figure could not have been issued.

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. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

← Notification No. 152/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1581(E) · Notification No. 154/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1583(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.