Case law › Notifications › 2015 › Notification No. 162/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1591(E)

Notification 15 June 2015

Notification No. 162/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1591(E)

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What this is

Notification No. 162/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1591(E) was published on 15 June 2015. Its subject is ¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 25.

What it does

The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, extends the notification of the project 'Quality Eye Care Centre with Blindness free zone in rural tribal area', carried out by Ophthalmic Mission Trust, Drashti Netralaya, Dahod, Gujarat, as an eligible project or scheme. The extension is for a further three years commencing with the financial year 2014-15, that is 2014-15, 2015-16 and 2016-17, with no change in the approved cost. The notification records that, the financial year 2014-15 having already lapsed, no certificate under section 35AC will be issued for that year.

Why it was issued

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

Who it reaches

Ophthalmic Mission Trust, Drashti Netralaya, Dahod
Donors to the project who expected a certificate for 2014-15
The National Committee for Promotion of Social and Economic Welfare
Assessing officers verifying section 35AC deduction claims

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.

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NOTIFICATION
New Delhi, the 15th June, 2015
S.O. 1591(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 743(E) dated 11.4.2011 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 24, "Quality Eye Care Centre with Blindness free zone in rural tribal area." by "Ophthalmic Mission Trust, Drashti Netralaya, Chakalia Road, Dahod, Gujarat –389151", as an eligible project or scheme, at the estimated cost of Rs.21.93 crore including corpus fund of Rs. 14.25 crore including corpus fund of Rs. 3.00 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 "Quality Eye Care Centre with Blindness free zone in rural tribal area.", which is being carried out by "Ophthalmic Mission Trust, Drashti Netralaya, Chakalia Road, Dahod, Gujarat –389151", without any change in the approved cost of Rs. 21.93 crore including corpus fund of Rs. 14.25 crore including corpus fund of Rs. 3.00 crore, 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. 162/2015 / F.No.V. 27015/1/2015-SO (NAT.COM)]
MAKKHAN LAL MEENA, Dy. Secy. (National Committee)

Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

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.

What to watch

Although the extension runs from the financial year 2014-15, no certificate under section 35AC will be issued for that year, leaving 2015-16 and 2016-17 in practice.
The approved cost is stated to be unchanged, but the cost figures as printed in the extract repeat the corpus fund with two different amounts and cannot be relied on; the figure should be verified against the Gazette.
The project was first notified at serial number 24 of S.O. 743(E) dated 11 April 2011 for a period ending with the financial year 2013-14.
The extract states no commencement date beyond the financial year from which the extension runs.

Where you meet it

In a donor's claim for deduction under section 35AC and in the certificate the Trust can issue for a given financial year.

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

← Notification No. 161/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1590(E) · Notification No.163/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1488(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.