Case law › Notifications › 2015 › Notification No.171/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1958(E)

Notification 20 July 2015

Notification No.171/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1958(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Udavum Karangal, Tamil Nadu

What this is

Notification No.171/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1958(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 - Udavum Karangal, Tamil Nadu.

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, notifies the project "Rehabilitation of orphans and destitute" carried out by Udavum Karangal, No. 460, N.S.K. Nagar, Arumbakkam, Chennai 600 106, Tamilnadu, as an eligible project or scheme for a further period of three years commencing with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18. The approved cost is unchanged at Rs. 28.26 crore. The project was specified at serial number 11 of S.O. 1052(E) dated 11 May 2010 at an estimated cost of Rs. 11.97 crore for two financial years beginning with assessment year 2010-11 and extended by S.O. 465(E) dated 16 March 2012 for three years ending with financial year 2014-15; the cost was enhanced from Rs. 11.97 crore to Rs. 28.26 crore by S.O. 3155(E) dated 17 October 2013.

Why it was issued

The project or scheme is likely to extend beyond five years, and the National Committee for Promotion of Social and Economic Welfare, satisfied that it is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending it by three years.

Who it reaches

Udavum Karangal, Chennai, Tamil Nadu
donors funding the rehabilitation of orphans and destitute persons
assessing officers examining claims of deduction under section 35AC

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 - UDAVUM KARANGAL, TAMIL NADU
NOTIFICATION NO.171/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1958(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O. No.1052(E) dated 11th May, 2010, 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 specified at serial number 11 for "Rehabilitation of orphans and destitute" by "Udavum Karangal, No.460, N.S.K. Nagar, Arumbakkam, Chennai 600 106, Tamilnadu", at an estimated cost of Rs.11.97 crore, as an eligible project or scheme for a period of two financial years beginning with assessment year, 2010-11 and which was extended further vide notification number S.O. No. 465 (E) dated 16th March, 2012, for a period of three years ending with financial year 2014-15.
And whereas by notification number S.O. 3155(E) dated 17.10.2013 the estimated cost was enhanced from Rs. 11.97 crore to Rs. 28.26 crore;
And whereas the said project or scheme is likely to extend beyond five 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 "Rehabilitation of orphans and destitute" which is being carried out by "Udavum Karangal, No.460, N.S.K. Nagar, Arumbakkam, Chennai 600 106, Tamilnadu", without any change in the approved cost of Rs. 28.26 crore, 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 & 2017-18.
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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 further period is financial years 2015-16, 2016-17 and 2017-18, continuous with the approval ending 2014-15.
The ceiling for the new period is Rs. 28.26 crore, the figure enhanced by S.O. 3155(E) dated 17 October 2013, and not the original Rs. 11.97 crore.
The first approval was for two financial years only, and S.O. 1052(E) dated 11 May 2010 states the starting point as assessment year 2010-11 while the later notifications run by financial year.

Where you meet it

In a donor's return claiming deduction under section 35AC and in the certificate issued by the organisation 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.