Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - SMT. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, Ahmedabad
Notification No.183/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1970(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 - SMT. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, Ahmedabad.
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 "Running of free medical services by Dardi Sahayak Trust at whole of Gujarat" carried out by Smt. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, 5, Vishranti Gruh, Opposite Civil Hospital, Ahmedabad - 380016, 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. 171 lakh including a corpus fund of Rs. 15 lakh. The project was notified at serial number 1 of S.O. 1267(E) dated 28 December 2001 for three years beginning with assessment year 2001-02 and has been extended by S.O. 783(E) dated 5 July 2004 for two years, S.O. 237(E) dated 15 February 2007 for two years, S.O. 1254(E) dated 18 May 2009 for three years and S.O. 2887(E) dated 27 December 2011 for three years beginning with financial year 2012-13.
The project or scheme is likely to extend beyond thirteen years, and the National Committee for the 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.
| 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 - SMT. USHABEN RASIKLAL SHAW DIGVIJAY LION DARDI SAHAYAK TRUST, AHMEDABAD
NOTIFICATION NO.183/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1970(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.1267(E) dated the 28th December, 2001, 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 1, "Running of free medical services by Dardi Sahayak Trust at whole of Gujarat" by "Smt. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, 5, Vishranti Gruh, Opp. Civil Hospital, Amedabad - 380016", as an eligible project or scheme for a period of three years beginning with assessment year 2001-2002, which was extended further vide notification number S.O.783(E) dated the 5th July, 2004 for a period of two years beginning with financial year 2004-2005, which was extended further vide notification number S.O.237(E) dated the 15th February, 2007 for a period of two years beginning with financial year 2007-2008, which was extended further vide notification number S.O.1254(E) dated 18th May, 2009 for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. 2887(E) dated 27th December, 2011 for a period of three years beginning with financial year 2012-13;
And whereas by notification number S.O.237(E) dated the 15th February, 2007 the estimated cost was enhanced from Rs. 51.00 lakh including a corpus fund of Rs.15.00 lakh to Rs.102.00 lakh including a corpus fund of Rs.15.00 lakh and whereas by notification number S.O. 2887(E) dated 27th December, 2011 the estimated cost was further enhanced from Rs.102 lakh including corpus fund of Rs. 15 lakh to Rs. 171 lakh including a corpus fund of Rs. 15 lakh;
And whereas the said project or scheme is likely to extend beyond thirteen years;
And, whereas, the National Committee for the 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 "Running of free medical services by Dardi Sahayak Trust at whole of Gujarat" which is being carried out by "Smt. Ushaben Rasiklal Shaw Digvijay Lion Dardi Sahayak Trust, 5, Vishranti Gruh, Opp. Civil Hospital, Amedabad - 380016", without any change in the approved cost of Rs. 171 lakh including a corpus fund of Rs. 15 lakh, for a further period of three years commencing with financial year 2015-16 i.e. 2015-16, 2016-17 and 2017-18.
■■
| 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 and in the certificate issued by the Trust 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.184/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1971(E) · Notification No.182/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1969(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.