Case law › Notifications › 2015 › Notification No.176/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1963(E)

Notification 20 July 2015

Notification No.176/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1963(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Blind Welfare Council, Gujarat

What this is

Notification No.176/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1963(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 - Blind Welfare Council, Gujarat.

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 scheme or project "Construction of buildings for the education, rehabilitation, training and welfare of persons with disabilities of all categories", carried out by Blind Welfare Council, Mission Road, Near Railway Overbridge, PO Box No.115, Dahod - 389151, Gujarat, as an eligible project or scheme for a further period of three years beginning with financial year 2014-15, that is 2014-15, 2015-16 and 2016-17, without any change in the approved cost of Rs. 5.73 crore. The project stood notified at serial number 6 of S.O. 1111(E) dated 8 August 2005 for three years beginning with financial year 2005-06, was extended by S.O. 762(E) dated 18 March 2009 for three years beginning with financial year 2008-09 and again by S.O. 1877(E) dated 11 August 2011 for three years beginning with financial year 2011-12. The notification records that as financial year 2014-15 has already lapsed, no certificate under section 35AC will be issued for that year.

Why it was issued

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

Who it reaches

Blind Welfare Council, Dahod, Gujarat
donors who paid to the project in financial year 2014-15
donors funding the project in 2015-16 and 2016-17
assessing officers examining section 35AC claims for 2014-15

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 - BLIND WELFARE COUNCIL, GUJARAT
NOTIFICATION NO.176/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1963(E), DATED 20-7-2015
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O.1111(E) dated the 8th August, 2005, 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 6, "Construction of buildings for the education, rehabilitation, training and welfare of persons with disabilities of all categories" by "Blind Welfare Council, Mission Road, Near Railway Overbridge, PO Box No.115, Dahod - 389151, Gujarat", as an eligible project or Scheme for a period of three years beginning with financial year 2005-2006; which was extended further vide notification number S.O.762(E) dated 18th March, 2009 for a further period of three years beginning with the financial year 2008-09 and which was extended further vide notification number S.O.1877(E) dated 11th August, 2011 for a further period of three years beginning with the financial year 2011-12;
And whereas the said project or Scheme is likely to extend beyond nine 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 buildings for the education, rehabilitation, training and welfare of persons with disabilities of all categories" being carried out by "Blind Welfare Council, Mission Road, Near Railway Overbridge, PO Box No.115, Dahod - 389151, Gujarat", without any change in the approved cost of Rs.5.73 crore, as an eligible project or Scheme for a further period of three years beginning with financial year 2014-15 ie. financial years 2014-15, 2015-16 and 2016-17. Since the financial year 2014-15 has already lapsed, no certificate under section 35AC of the IT Act, 1961 would be issued for the financial year 2014-15.
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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 2014-15, retrospectively.

What to watch

The extension is backdated to financial year 2014-15, but no certificate under section 35AC will issue for that year, so only 2015-16 and 2016-17 are usable in practice.
The approved cost stays at Rs. 5.73 crore.
The new period begins with financial year 2014-15 while the earlier extension of 11 August 2011 ran for three years from 2011-12, so the two are continuous.

Where you meet it

In a donor's return claiming deduction under section 35AC, where the certificate for financial year 2014-15 will be missing.

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

← Notification No.177/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1964(E) · Notification No.175/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1962(E) →

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.