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Case lawNotifications2015 › Notification No. 155/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1584(E)
Notification 15 June 2015

Notification No. 155/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1584(E)

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

What this is

Notification No. 155/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1584(E) was published on 15 June 2015. Its subject is 18 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 project "Rehabilitation of physically challenged girls", carried out by Menaba Charitable Trust, Bapunagar, Ahmedabad, as an eligible project or scheme for a further period of three years commencing with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18. The approved cost of Rs. 3.62 crore, including a corpus fund of Rs. 1 crore, is left unchanged. The project was first notified at serial number 3 of S.O. 1030(E) dated 7 May 2012 for three years ending with financial year 2014-15.

Why it was issued

The National Committee for Promotion of Social and Economic Welfare, being satisfied that the project is being executed properly, recommended under sub-rule (5) of rule 11M that it be specified for a further period of three years, the project being likely to extend beyond three years.

Who it reaches

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 ActNow
s.35ACno 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.

18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

NOTIFICATION

New Delhi, the 15th June, 2015

S.O. 1584(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1030(E) dated 7.5.2012 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 3, "Rehabilitation of physically challenged girls" by "Menaba Charitable Trust, 26, Mahavir Jain Society, Near Amber Cinema, Bapunagar, Ahmedabad 380 024, Gujarat", as an eligible project or scheme, at the estimated cost of Rs. 3.62 crore including corpus fund of Rs.1 crore for a period of three years ending with financial year 2014-15;

And whereas the said project or scheme is likely to extend beyond 3 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 specifying 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 "Rehabilitation of physically challenged girls", which is being carried out by "Menaba Charitable Trust, 26, Mahavir Jain Society, Near Amber Cinema, Bapunagar, Ahmedabad 380 024, Gujarat", without any change in the approved cost Rs. 3.62 crore including corpus fund of Rs.1 crore, for a further period of three years commencing with financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.

[No. 155/2015 / 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 RulesNow, in the 2026 Rules
Rule 11Mno counterpart recorded

From when

Financial year 2015-16, running to financial year 2017-18.

What to watch

Where you meet it

In a donor's claim to deduction under section 35AC and in the certificate issued by the Trust in support of it.

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. 154/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1583(E)  ·  Notification No. 156/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1585(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.