Case law › Notifications › 2015 › Notification No.186/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1973(E)

Notification 20 July 2015

Notification No.186/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1973(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Nishkam Sikh Welfare Council, NEW Delhi

What this is

Notification No.186/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1973(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 - Nishkam Sikh Welfare Council, NEW Delhi.

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, does two things for the project "Running expenses for Mata Gujari Old Age Home-cum-Orphanage at Village Khanpur, District Ropar, Punjab" carried out by Nishkam Sikh Welfare Council, BF-33, Tagore Garden, New Delhi-110027. It notifies the project for a period of three years commencing with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18. It also amends S.O. 844(E) dated 17 October 1995 so that in the Table against serial number 14, in column (4), relating to the maximum to be allowed as deduction under section 35AC, "Rs. 159.00 lakh" is substituted by "Rs. 350.00 lakh". The project was first specified at serial number 14 of S.O. 844(E) for two years beginning with assessment year 1996-97 and was extended by successive notifications, the last being S.O. 666(E) dated 12 March 2013 for three years beginning with financial year 2012-13; its cost had earlier been raised from Rs. 27.36 lakh to Rs. 99.00 lakh and then to Rs. 159.00 lakh.

Why it was issued

The project or scheme is likely to extend beyond twenty-one years and its cost is likely to rise from Rs. 159 lakh to Rs. 350 lakh, and the National Committee for Promotion of Social and Economic Welfare, satisfied that it is being executed properly, recommended both the further period of three years and the amendment of cost under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

Nishkam Sikh Welfare Council, New Delhi
donors funding the Mata Gujari Old Age Home-cum-Orphanage
the National Committee for Promotion of Social and Economic Welfare
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 - NISHKAM SIKH WELFARE COUNCIL, NEW DELHI
NOTIFICATION NO.186/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1973(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.844(E) dated the 17th October, 1995, 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 14, "Running expenses for Mata Gujari Old Age Home-cum-Orphanage at Village Khanpur, District Ropar, Punjab" by "Nishkam Sikh Welfare Council, BF-33, Tagore Garden, New Delhi-110027", as an eligible project or scheme for a period of two years beginning with assessment year 1996-1997, which was extended further vide notification number S.O.259(E) dated the 27th March,1997, for a period of three year beginning with assessment year 1998-1999, which was extended further vide notification number S.O.924(E) dated the 20th September,2001, for a period of three year beginning with assessment year 2001-2002, which was extended further vide notification number S.O.724(E) dated the 23rd June, 2004 for a period of three year beginning with financial year 2003-2004, which was extended further vide notification number S.O.480(E) dated the 29th March, 2007 for a period of three year beginning with financial year 2006-2007, which was extended further vide notification number S.O. 2054(E) dated 6th September, 2009 for a period of three year beginning with financial year 2009-10 and which was extended further vide notification number S.O. 666(E) dated 12th March, 2013 for a period of three year beginning with financial year 2012-13;
And whereas by notification number S.O.924(E) dated the 20th September, 2001 the estimated cost was enhanced from Rs.27.36 lakh to Rs.99.00 lakh and vide notification number S.O.724(E) dated the 23rd June, 2004 the estimated cost was enhanced from Rs.99.00 lakh to Rs.159.00 lakh;
And whereas the said project or scheme is likely to extend beyond twenty one years;
And whereas the project cost is likely to enhance from Rs.159 lakh to Rs.350 lakh;
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 and amending the project cost from Rs.159 lakh to Rs.350 lakh;
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), (a) hereby notifies the scheme or project "Running expenses for Mata Gujari Old Age Home-cum-Orphanage at Village Khanpur, District Ropar, Punjab", which is being carried out by "Nishkam Sikh Welfare Council, BF-33, Tagore Garden, New Delhi-110027", for a period of three years commencing with the financial year 2015-16 i.e. 2015-16, 2016-17 and 2017-18;
(b) further amends the said notification number S.O.844(E) dated the 17th October, 1995, to the following effect, namely:-
In the said notification, in the Table against serial number 14, 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. 159.00 lakh" the letters, figures and word "Rs.350.00 lakh" 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

financial year 2015-16.

What to watch

The fresh period is financial years 2015-16, 2016-17 and 2017-18; the preceding approval under S.O. 666(E) began with financial year 2012-13.
The ceiling on deduction under section 35AC rises from Rs. 159.00 lakh to Rs. 350.00 lakh by substitution in column (4) against serial number 14 of S.O. 844(E).
The enhancement is made by amending the 1995 notification, so the higher figure governs the entry as a whole and not merely the new three-year period.

Where you meet it

In a donor's return claiming deduction under section 35AC and in the certificate issued by the Council for the year of payment.

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

A donor paying Rs. 50 lakh to the Council in financial year 2016-17 may be certified for deduction under section 35AC within the enhanced ceiling, since the aggregate now allowable against the project is Rs. 350.00 lakh instead of Rs. 159.00 lakh.

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.