Case law › Notifications › 2015 › Notification No.185/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1972(E)

Notification 20 July 2015

Notification No.185/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1972(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Vyakti Vikas Kendra INDIA, Bangalore

What this is

Notification No.185/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1972(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 - Vyakti Vikas Kendra INDIA, Bangalore.

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, amends notification S.O. 1794(E) dated 23 October 2007 in respect of the project "Tribal Schools and Welfare Initiatives" carried out by Vyakti Vikas Kendra India, 19, 39th "A" Cross, 11th Main, IV 'T' Block, Jayanagar, Bangalore - 560 041. In the Table against serial number 10, in column (4), relating to the maximum to be allowed as deduction under section 35AC, "Rs. 11.51 crore" is substituted by "Rs. 21.99 crore". The period of approval is not extended: the project was notified at a projected cost of Rs. 6.42 crore for three years ending with financial year 2009-10, extended by S.O. 2358(E) dated 29 September 2010 for three years ending with financial year 2012-13, which also raised the cost to Rs. 11.51 crore, and extended again by S.O. 3129(E) dated 17 October 2013 for three years ending with financial year 2015-16.

Why it was issued

The project cost is likely to rise from Rs. 11.51 crore to Rs. 21.99 crore, and the National Committee for Promotion of Social and Economic Welfare, satisfied that the project is being executed properly, recommended amendment of the project cost for the approved period up to financial year 2015-16 under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

Vyakti Vikas Kendra India, Bangalore
donors funding the tribal schools and welfare initiatives
assessing officers applying the revised ceiling on deduction

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 - VYAKTI VIKAS KENDRA INDIA, BANGALORE
NOTIFICATION NO.185/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1972(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) S.O 1794(E) dated 23.10.2007 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 10 "Tribal Schools and Welfare Initiatives" by "Vyakti Vikas Kendra India, 19, 39th "A" Cross, 11th Main, IV 'T' Block, Jayanagar, Bangalore – 560 041", as an eligible project at the projected cost of Rs.6.42 crore for a period of three years ending with financial year 2009-2010, which was further extended vide S.O. No. 2358(E) dated 29.09.2010 for a period of three years ending with financial year 2012-13 and which was further extended vide S.O. No. 3129(E) dated 17.10.2013 for a period of three years ending with financial year 2015-16;
And whereas vide Notification S.O. No. 2358(E) dated 29.9.2010, the project cost was enhanced from Rs.6.42 crore to Rs.11.51 crore;
And whereas the project cost is likely to enhance from Rs.11.51 crore to Rs.21.99 crore;
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 amending the project cost from Rs.11.51 crore to Rs.21.99 crore for the approved period i.e. upto financial years 2015-16;
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 amends the said notification number S.O. 1794(E) dated 23.10.2007, to the following effect, namely:-
In the said notification, in the Table against serial number 10, in column (4), relating to maximum to be allowed as deduction under section 35AC of Income Tax Act, 1961, for the letters, figures and word "Rs. 11.51 crore" the letters, figures and word "Rs.21.99 crore" shall be substituted.
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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

the approved period up to financial year 2015-16.

What to watch

This notification enhances the cost only; the approved period continues to end with financial year 2015-16 as fixed by S.O. 3129(E).
The ceiling on deduction under section 35AC rises from Rs. 11.51 crore to Rs. 21.99 crore by substitution in column (4) against serial number 10 of S.O. 1794(E).
The recommendation was expressly for the approved period up to financial year 2015-16, so the higher ceiling gives no relief beyond that year.

Where you meet it

In a donor's return claiming deduction under section 35AC for a payment made up to financial year 2015-16, and in the certificate issued by the institution.

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.