¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 19
Notification No. 156/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1585(E) was published on 15 June 2015. Its subject is ¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 19.
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 "Maintenance of present activities", carried out by Khair-E-Ummat Trust, B.I.T. Chawl, Imamwada Compound, Mumbai, 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. The approved cost of Rs. 2.64 crore is left unchanged. The notification adds that since financial year 2014-15 has already lapsed, no certificate under section 35AC will be issued for that year. The project was first notified at serial number 7 of S.O. 1370(E) dated 14 June 2011 for three years ending with financial year 2013-14.
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.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 19
NOTIFICATION
New Delhi, the 15th June, 2015
S.O.1585 (E).—Whereas by notification of the Government of India in the Ministry of Finance (Department
of Revenue) number S.O. 1370(E) dated 14.6.2011 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 7, "Maintenance of present
activities." by "Khair – E-Ummat trust, B.I.T Chawl, Imamwada Compound, Mumbai 400 008.", as an eligible project
or scheme, at the estimated cost of Rs. 2.64 crore for a period of three years ending with financial year 2013-14;
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 "Maintenance of present activities.", which is being carried out by "Khair – E-Ummat trust, B.I.T Chawl,
Imamwada Compound, Mumbai 400 008", without any change in the approved cost Rs. 2.64 crore, for a further period
of three 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. 156/2015 / 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, running to financial year 2016-17, but with no certificate to issue for 2014-15.
In a donor's claim to deduction under section 35AC and in the certificate issued by the Trust, which will not cover financial year 2014-15.
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. 155/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1584(E) · Notification No. 157/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1586(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.