New Delhi, the 15th June, 2015
Notification No. 154/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1583(E) was published on 15 June 2015. Its subject is New Delhi, the 15th June, 2015.
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 specifies the project "Construction, equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore, Karnataka", carried out by Bangalore Hospice Trust, as an eligible project or scheme for a further period of three years commencing with financial year 2014-15, that is 2014-15, 2015-16 and 2016-17, without any change in the approved cost of Rs. 2007.00 lakh. The recitals trace the original specification at serial number 17 of S.O. 180(E) dated 10 March 1997 for three years from assessment year 1997-98, the extensions granted in 2000, 2002, 2006, 2008 and 2011, and the successive enhancements of the estimated cost from Rs. 271.50 lakh to Rs. 423.00 lakh, then to Rs. 609.00 lakh, then to Rs. 879.00 lakh and finally to Rs. 2007.00 lakh.
The National Committee for the 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 extending it by a further three years.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
NOTIFICATION
New Delhi, the 15th June, 2015
S.O. 1583 (E).— Whereas by notification of the Government of India in the Ministry of Finance (Department
of Revenue) number S.O.180(E) dated the 10th March, 1997, 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 17, "Construction,
equipments and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at Bangalore, Karnataka"
by "Bangalore Hospice Trust, C/o Indian Cancer Society, New Thippasaudra Main Road, HAL, 3rd Stage, Bangalore –
560075", 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. 156(E) dated the 23rd February, 2000 for a period of three years
beginning with assessment year 2000-2001, which was extended further vide notification number S.O. 1285(E) dated the
9th December, 2002 for a period of three years beginning with assessment year 2003-2004; which was extended further
vide notification number S.O.502(E) dated the 26th April, 2006 for a period of three years beginning with financial year
2005-2006, which was extended further vide notification number S.O. 2389(E) dated the 3rd October, 2008 for a period
of three years beginning with financial year 2008-09 and which was extended further vide notification number S.O.
1872(E) dated the 11th August, 2011 for a period of three years beginning with financial year 2011-12;
And whereas by notification number S.O.1285(E) dated the 9th December, 2002 the estimated cost was
enhanced from Rs. 271.50 lakh to Rs.423.00 lakh, vide notification number S.O.502(E) dated the 26th April, 2006 the
estimated cost was further enhanced from Rs.423.00 lakh to Rs.609.00 lakh, vide notification number S.O.2389(E) dated
3rd October, 2008 the estimated cost was further enhanced from Rs. 609.00 lakh to Rs. 879.00 lakh and vide notification
number S.O. 1872(E) dated the 11th August, 2011 the estimated cost was further enhanced from Rs . 879.00 lakh to Rs.
2007.00 lakh;
And whereas the said project or scheme is likely to extend beyond eighteen 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 and furnishing of a 50 bed Hospice for the care of the terminally ill Cancer patients at
Bangalore, Karnataka", being carried out by "Bangalore Hospice Trust, C/o Indian Cancer Society, New Thippasaudra
Main Road, HAL, 3rd Stage, Bangalore – 560075", without any change in the approved cost of Rs. 2007.00 lakh, for a
further period of three years commencing with financial year 2014-15 i.e. 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. 154/2015 / 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 2014-15, though no certificate is to be issued for that year.
In a donor's claim to deduction under section 35AC for a donation to this project, and in the certificate the trust issues for the remaining years.
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. 153/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1582(E) · Notification No. 155/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1584(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.