Case law › Notifications › 2015 › Notification No. 159/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1588(E)

Notification 15 June 2015

Notification No. 159/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1588(E)

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

What this is

Notification No. 159/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1588(E) was published on 15 June 2015. Its subject is 22 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 extends the notification of the project "Expansion & running of educational institutions" carried out by Alva's Education Foundation, Moodbidri, Mangalore, Karnataka. That project had been notified at serial number 8 of S.O. 1860(E) dated 11 August 2011 at an estimated cost of Rs. 21.93 crore including a corpus fund of Rs. 7.25 crore for three years ending with financial year 2013-14. It is now notified, without change in the approved cost, for a further three years commencing with financial year 2014-15, namely 2014-15, 2015-16 and 2016-17, but the notification records that since financial year 2014-15 has already lapsed no certificate under section 35AC will be issued for that year.

Why it was issued

The recitals record that the project is likely to extend beyond three years and that the National Committee for Promotion of Social and Economic Welfare, satisfied that it is being executed properly, recommended under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 that it be specified for a further three years.

Who it reaches

Alva's Education Foundation, Moodbidri
donors to the project claiming deduction under section 35AC
the National Committee for Promotion of Social and Economic Welfare
assessing officers testing section 35AC claims for these years

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.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.

22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
NOTIFICATION
New Delhi, the 15th June, 2015
S.O. 1588(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1860(E) dated 11.8..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 8, "Expansion & running of educational institutions" by "Alva's Education Foundation, Moodbidri, Mangalore, D.K. Karnataka – 574 227", as an eligible project or scheme, at the estimated cost of Rs.21.93 crore including corpus fund of Rs.7.25 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 "Expansion & running of educational institutions", which is being carried out by "Alva's Education Foundation, Moodbidri, Mangalore, D.K. Karnataka – 574 227", without any change in the approved cost of Rs.21.93 crore including corpus fund of Rs.7.25 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. 159/2015 / 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

Financial year 2014-15 in terms, running through 2014-15, 2015-16 and 2016-17, subject to the notification's own statement that no certificate will issue for 2014-15.

What to watch

Although the extension is expressed to commence with financial year 2014-15, the notification itself says no certificate under section 35AC will be issued for 2014-15 because that year has lapsed, so in practice only 2015-16 and 2016-17 are available.
The approved cost is unchanged at Rs. 21.93 crore including a corpus fund of Rs. 7.25 crore.
There is a gap between the earlier period, which ended with financial year 2013-14, and this notification dated 15 June 2015.
The notification carries no separate commencement clause.

Where you meet it

In a donor's claim to deduction under section 35AC supported by the Foundation's certificate, where the year of the donation decides whether a certificate could be issued at all.

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. 3/2022 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 16 July 2022
Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E) — Ministry of Finance 28 August 2019
Notification No. 1/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)] / SO 1706(E) — Ministry of Finance 8 May 2019
Notification No. S.O. 1706 [No. 1/2019 (F.No.V.27013/3/2018-SO(nat.com)] — Section 35AC of the Income-tax Act, 1961, read with rule 11G of the Income-tax Rules, 1962 - Eligible Projects or Scheme 8 May 2019
Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(E) — Ministry of Finance 5 October 2018
Notification No. 1/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] / SO 1658(E) — MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 17th April, 2018 S.O 17 April 2018

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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.