Case law › Notifications › 2015 › Notification No.167/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1954(E)

Notification 20 July 2015

Notification No.167/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1954(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - SOS Children's Villages of INDIA, NEW Delhi

What this is

Notification No.167/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1954(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's Villages of INDIA, NEW Delhi.

What it does

The notification does two things for the project "Administration and maintenance of 27 existing villages for providing free clothing, education and shelter and family environment to destitute, orphaned and abandoned children" of SOS Children's Villages of India, A-7, Nizamuddin (West), New Delhi-110013, notified at serial number 6 of S.O. 267(E) dated 29 March 1994. It notifies the project as an eligible project for a further period of three years commencing with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18. It also amends S.O. 267(E) so that in the Table against serial number 8, in column (4), the maximum cost allowable as deduction under section 35AC is substituted from "Rs. 150 crore" to "Rs. 200 crore".

Why it was issued

The project was likely to extend beyond twenty-one years and its cost to rise from Rs. 150 crore to Rs. 200 crore, and the National Committee for Promotion of Social and Economic Welfare recommended both the extension and the enhancement under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

SOS Children's Villages of India, New Delhi
donors funding the 27 children's villages
assessing officers testing donations against 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'S VILLAGES OF INDIA, NEW DELHI
NOTIFICATION NO.167/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1954(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.267(E) dated the 29th March, 1994, 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 6, "Administration and maintenance of 27 existing villages for providing free clothing, education and shelter and family environment to destitute, orphaned and abandoned children" by SOS Children's Villages of India, A-7, Nizamuddin (West), New Delhi-110013, as an eligible project or scheme for a period of three years beginning with assessment year 1995-1996, which was extended further vide notification number S.O.390(E) dated the 19th May, 1997 for a period of three years beginning with assessment year 1998-1999, which was extended further vide notification number S.O.852(E) dated the 21st September, 2000 for a period of three years beginning with assessment year 2001-2002, which was extended further vide notification number S.O.527(E) dated the 9th May, 2003 for a period of three years beginning with assessment year 2004-2005, which was extended further vide notification number S.O.1006(E) dated the 5th July, 2006 for a period of three years beginning with financial year 2006-2007 and which was extended further vide notification number S.O.833(E) dated the 25th March, 2009 for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O.1074(E) dated the 14th May, 2012 for a period of three years beginning with financial year 2012-13;
And whereas by notification number S.O.1604(E) dated the 14th November, 2005 the estimated cost was enhanced from Rs. 3291.00 lakh to Rs.4791.00 lakh, vide notification number S.O.1165(E) dated the 16th July, 2007 the estimated cost was further enhanced from Rs. 4791.00 lakh to Rs.50.00 crore and vide notification number S.O.1849(E) dated the 25th July, 2008 the estimated cost was further enhanced from Rs.50.00 crore to Rs.100.00 crore and vide notification number S.O. 1074(E) dated the 14th May, 2012 the estimated cost was further enhanced from Rs.100.00 crore to Rs. 150 crore;
And whereas the said project or scheme is likely to extend beyond twenty one years;
And whereas the project cost is likely to enhance from Rs. 150 crore to Rs. 200.00 crore;
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 enhancing the project cost from Rs. 150 crore to Rs. 200 crore;
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 "Administration and maintenance of 27 existing villages for providing free clothing, education and shelter and family environment to destitute, orphaned and abandoned children" being carried out by "SOS Children's Villages of India, A-7, Nizamuddin (West), New Delhi-110013", as an eligible project or scheme for a further period of three years commencing with the financial year 2015-16 i.e. 2015-16, 2016-17 and 2017-18;
(b) further amends the said notification number S.O. 267(E) dated the 29th March, 1994, 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 of 35AC of Income Tax Act, 1961 for the letters, figures and word "Rs. 150 crore" the letters, figures and word "Rs. 200 crore" 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 recitals identify the project at serial number 6 of S.O. 267(E), but the amending clause substitutes the cost against serial number 8 of the Table; the discrepancy is on the face of the notification.
The ceiling of Rs. 200 crore applies only from this substitution; earlier years are governed by Rs. 3291.00 lakh, Rs. 4791.00 lakh, Rs. 50.00 crore, Rs. 100.00 crore or Rs. 150 crore, according to the enhancement then in force.

Where you meet it

In a donor's return claiming deduction under section 35AC and in the assessing officer's check of column (4) of the Table to S.O. 267(E).

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

A donor paying Rs. 25 crore to the project in financial year 2015-16 is within the enhanced aggregate ceiling of Rs. 200 crore; before the substitution the aggregate allowable cost for the project was Rs. 150 crore.

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

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.