Case law › Notifications › 2015 › Notification No.165/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1952(E)

Notification 20 July 2015

Notification No.165/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1952(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - SOS Children Villages of India-chatnath Homes, Chennai

What this is

Notification No.165/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1952(E) was published on 20 July 2015. Its subject is Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - SOS Children Villages of India-chatnath Homes, Chennai.

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, does two things for the project "Construction of a school building and running of SOS Children's Village at Tambaram East, Chennai, Tamil Nadu" carried out by SOS Children Villages of India-Chatnath Homes, 7, Raja Krishna Road, Teynampet, Chennai - 600018. It notifies the project for three years commencing with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18. It also amends S.O. 676(E) dated 11 August 1998 so that in the Table against serial number 8, in column (4), the maximum amount of cost to be allowed as deduction under section 35AC, "Rs. 175.00 lakh" is substituted by "Rs. 225.00 lakh". The project was first notified for three years from assessment year 1999-2000 and has been extended five times, the cost having been raised in stages from Rs. 60.00 lakh to Rs. 105.00 lakh, then Rs. 150.00 lakh, then Rs. 175.00 lakh.

Why it was issued

The project was likely to extend beyond eighteen years and its cost was likely to rise from Rs. 175.00 lakh to Rs. 225.00 lakh, and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended both the extension and the amendment of cost under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

SOS Children Villages of India-Chatnath Homes, Chennai
donors funding the school building and the children's village
assessing officers verifying the approved period and the enhanced ceiling

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 words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 35AC OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - SOS CHILDREN VILLAGES OF INDIA-CHATNATH HOMES, CHENNAI
NOTIFICATION NO.165/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1952(E), DATED 20-7-2015
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O.676(E) dated the 11th August, 1998, 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 8, "Construction of a school building and running of SOS Children's Village at Tambaram East, Chennai, Tamilnadu" by "SOS Children Villages of India-Chatnath Homes, 7, Raja Krishna Road, Teynampet, Chennai - 600018", as an eligible project or scheme for a period of three years beginning with assessment year 1999-2000, which was extended further vide notification number S.O.568(E) dated the 20th June, 2001 for a period of three years beginning with assessment year 2002-2003, which was extended further vide notification number S.O.793(E) dated the 5th July, 2004 for a period of three years beginning with financial year 2004-2005, which was extended further vide notification number S.O.246(E) dated the 15th February, 2007 for a period of three years beginning with financial year 2006-2007, which was extended further vide notification number S.O. 1258(E) dated 18th May, 2009 for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. 2886(E) dated 27th December, 2012 for a period of three years beginning with financial year 2012-13;
And whereas by notification number S.O.246(E) dated the 15th February, 2007 the estimated cost was enhanced from Rs.60.00 lakh to Rs.105.00 lakh, vide notification number S.O.1258(E) dated 18th May, 2009 the estimated cost was enhanced from Rs. 105.00 lakh to 150 lakh and vide notification number S.O. 2886(E) dated 27th December, 2012 the estimated cost was enhanced from Rs. 150.00 lakh to Rs. 175.00 lakh;
And whereas the said project or scheme is likely to extend beyond eighteen years;
And whereas the project cost is likely to enhance from Rs. 175.00 lakh to Rs. 225.00 lakh;
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 and amending the project cost from Rs.175.00 lakh to Rs.225.00 lakh;
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),- (a) hereby notifies the scheme or project "Construction of a school building and running of SOS Children's Village at Tambaram East, Chennai, Tamilnadu", which is being carried out by "SOS Children Villages of India-Chatnath Homes, 7, Raja Krishna Road, Teynampet, Chennai - 600018", for a period of three years commencing with the financial year 2015-16 i.e. 2015-16, 2016-17 and 2017-18 and;
(b) further amends the said notification number S.O.676(E) dated the 11th August, 1998, to the following effect, namely:-
In the said notification, in the Table against serial number 8, in column (4), relating to maximum amount of cost to be allowed as deduction under section 35AC of Income Tax Act, 1961, for the letters, figures and word "Rs.175.00 lakh" the letters, figures and word "Rs.225.00 lakh" shall be substituted.
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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 2015-16.

What to watch

The extension covers financial years 2015-16, 2016-17 and 2017-18; the previous extension began with financial year 2012-13 and so ran to 2014-15.
The ceiling on deduction rises to Rs. 225.00 lakh.
The earliest approvals ran by assessment year and the later ones by financial year.
The amendment is made to the entry at serial number 8 of the 1998 notification, which is the same serial number at which the project was first notified.

Where you meet it

In a donor's return claiming deduction under section 35AC and in the certificate issued by the Homes for the year of payment.

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.