¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 23
Notification No. 160/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1589(E) was published on 15 June 2015. Its subject is ¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 23.
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 of the John Daycare and Boarding for Senior Citizens Association, South Extension Part-II, New Delhi, notified at serial number 2 of S.O. 708(E) dated 25 May 2005 for three years beginning with financial year 2005-06 and extended by S.O. 2377(E) dated 3 October 2008 and again by S.O. 1861(E) dated 11 August 2011 for three years ending with financial year 2013-14. It is now notified, without any change in the approved cost of Rs. 1.75 crore, 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.
The recitals record that the project is likely to extend beyond nine 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 extended by a further 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 23
NOTIFICATION
New Delhi, the 15th June, 2015
S.O.1589(E).—Whereas by notification of the Government of India, in the Ministry of Finance (Department
of Revenue) number S.O.708(E) dated the 25th May, 2005, issued under sub-section (1) read with 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 2, "John Daycare and Boarding for Senior Citizens Association" by "John Daycare and Boarding for Senior
Citizens Association, 323, Masjid Moth, South Extension Part-II, New Delhi – 110049", as an eligible project or
scheme for a period of three years beginning with financial year 2005-2006; which was extended further vide
notification number S.O. 2377(E) dated 3rd October, 2008 for a period of three years commencing with financial
year 2008-09 and which was extended further vide notification number S.O. 1861(E) dated 11th August, 2011 for a
period of three years ending with financial year 2013-14;
And whereas the said project or scheme is likely to extend beyond nine 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 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 "John Daycare and Boarding for Senior Citizens Association" being carried out by "John Daycare and
Boarding for Senior Citizens Association, 323, Masjid Moth, South Extension Part-II, New Delhi – 110049", without
any change in the approved cost of Rs. 1.75 crore, as an eligible project or scheme 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. 160/2015 / 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 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.
In a donor's claim to deduction under section 35AC supported by the Association's certificate, where the year of the donation decides whether a certificate could issue at all.
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. 159/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1588(E) · Notification No. 161/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1590(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.