Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Anjali (Society for Rural Health and Development), Gujarat
Notification No.168/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1955(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 - Anjali (Society for Rural Health and Development), Gujarat.
The notification extends the eligible project "Construction of Tutorial and Children activity hall/Compound Wall, equipments, vehicle, furnishing and running of Anjali Hospital, T.B. Centre and Children and Educational Activities at Ranasan-Harsol-Sabarkantha, Gujarat" of ANJALI (Society for Rural Health and Development), Post Ranasan, Via Harsol, Taluka Prantij, Sabarkantha, Gujarat - 383305, notified at serial number 2 of S.O. 591(E) dated 20 August 1997. It is notified for a further period of three years commencing with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18, without any change in the approved cost of Rs. 571 lakh including a corpus fund of Rs. 25 lakh.
The project was likely to extend beyond eighteen years and the National Committee for Promotion of Social and Economic Welfare, being satisfied that it was being executed properly, recommended a further extension under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
SECTION 35AC OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - ANJALI (SOCIETY FOR RURAL HEALTH AND DEVELOPMENT), GUJARAT
NOTIFICATION NO.168/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1955(E), DATED 20-7-2015
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O.591(E) dated the 20th August, 1997, 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, "Construction of Tutorial and Children activity hall/Compound Wall, equipments, vehicle, furnishing and running of Anjali Hospital, T.B. Centre and Children and Educational Activities at Ranasan-Harsol-Sabarkantha, Gujarat" by "ANJALI (Society for Rural Health and Development), Post – Ranasan, Via Harsol, Taluka – Prantij, Sabarkantha, Gujarat – 383305" as an eligible project or scheme for a period of three years beginning with assessment year 1998-1999 which was extended further vide notification number S.O.872(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.350(E) dated the 31st March, 2003 for a period of three years beginning with assessment year 2004-2005; which was extended further vide notification number S.O.1003(E) dated the 5th July, 2006 for a period of three years beginning with financial year 2006-2007; which was further extended vide notification number S.O No.241(E) dated 21st January, 2009 for a period of three years beginning with financial year 2009-10 and which was further extended vide notification number S.O No.1092(E) dated 14th May, 2012 for a period of three years beginning with financial year 2012-13;
And whereas by notification number S.O.1003(E) dated the 5th July, 2006 the estimated cost was enhanced from Rs. 33.00 lakh plus a corpus fund of Rs.25.00 lakh to Rs.171.00 lakh including a corpus fund of Rs.25.00 lakh and vide notification number S.O. 1140(E) dated 18th May, 2010, the project cost was enhanced from Rs. 171 lakh including a corpus funds of Rs. 25 lakh to Rs. 571 lakh including a corpus fund of Rs. 25 lakh;
And whereas the said project or scheme is likely to extend beyond eighteen 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 "Construction of Tutorial and Children activity hall/Compound Wall, equipments, vehicle, furnishing and running of Anjali Hospital, T.B. Centre and Children and Educational Activities at Ranasan-Harsol-Sabarkantha, Gujarat" which is being carried out by "ANJALI (Society for Rural Health and Development), Post – Ranasan, Via Harsol, Taluka – Prantij, Sabarkantha, Gujarat – 383305", without any change in the approved cost of Rs. 571 lakh including a corpus fund of Rs. 25 lakh, 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.
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| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 11M | no counterpart recorded |
financial year 2015-16.
In a donor's return claiming deduction under section 35AC for payments to the Society, and in the assessing officer's check of the approved cost for the year of payment.
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.169/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1956(E) · Notification No.167/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1954(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.