Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - School for Deaf Mutes Society, Ahmedabad
Notification No.175/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1962(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 - School for Deaf Mutes Society, Ahmedabad.
The notification continues the project 'Physiotherapy course for the blind', carried out by the School for Deaf Mutes Society, Ahmedabad, as an eligible project or scheme under sub-section (1) read with clause (b) of the Explanation to section 35AC. The project was first notified at serial number 11 of S.O. 737(E) dated 13 March 2009 at an estimated cost of Rs. 67.81 lakh for three years ending with financial year 2011-12, and was extended by S.O. 3131(E) dated 17 October 2013. It is notified for a further three years without any change in the approved cost of Rs. 67.81 lakh.
The project was likely to extend beyond six years, and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended the 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 - SCHOOL FOR DEAF MUTES SOCIETY, AHMEDABAD
NOTIFICATION NO.175/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1962(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 737 (E) dated 13th March, 2009 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 11 "Physiotherapy course for the blind" by "School for Deaf Mutes Society, Ashram Road, Ahmedabad- 380009", as an eligible project at the estimated cost of Rs.67.81 lakh for a period of three years ending with financial year 2011-12 and which was extended further vide notification No. S.O. 3131(E) dated 17th October, 2013 for a period of three years beginning with the financial year 2014-15.
And whereas the said project or Scheme is likely to extend beyond six 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 "Physiotherapy course for the blind" which is being carried out by "School for Deaf Mutes Society, Ashram Road, Ahmedabad- 380009", without any change in the approved cost of Rs.67.81 lakh, as an eligible project or scheme, for a further period of three years commencing with 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.
A reader meets this when a donor's deduction under section 35AC for a payment to this project is examined in assessment, or when the Society issues its certificate of payment to donors.
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.176/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1963(E) · Notification No.174/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1961(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.