Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Vaani, Deaf Children's Foundation, Kolkata
Notification No.189/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1976(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 - Vaani, Deaf Children's Foundation, Kolkata.
The notification does two things for the project 'Comprehensive Services for Deaf Children, their families and professionals who work with deaf children' carried out by VAANI, Deaf Children's Foundation, Kolkata. First, it notifies the project as an eligible project or scheme under sub-section (1) read with clause (b) of the Explanation to section 35AC for a further period of three years. Second, it amends notification S.O. 406(E) dated 9 March 2012 so that, in the Table against serial number 9, in column (4) relating to the maximum to be allowed as deduction under section 35AC, 'Rs. 2.90 crore' is substituted by 'Rs. 3.35 crore'.
The project was likely to extend beyond three years and its cost was likely to rise from Rs. 2.90 crore to Rs. 3.35 crore, and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended both 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 - VAANI, DEAF CHILDREN'S FOUNDATION, KOLKATA
NOTIFICATION NO.189/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1976(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 406(E) dated 09.03.2012 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 9, "Comprehensive Services for Deaf Children, their families and professionals who work with deaf children" by "VAANI, Deaf Children's Foundation, 9D, Annapurna Apartments, 68 Ballygunge Circular Road, Kolkata-700019", as an eligible project or scheme, at the estimated cost of Rs. 2.90 crores for a period of three years ending with financial year 2014-15;
And whereas the said project or scheme is likely to extend beyond 3 years;
And whereas the project cost is likely to enhance from Rs. 2.90 crore to Rs.3.35 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 specifying the said project or scheme for a further period of three years and amending the project cost from Rs. 2.90 crore to Rs.3.35 crore.
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 "Comprehensive Services for Deaf Children, their families and professionals who work with deaf children", which is being carried out by "VAANI, Deaf Children's Foundation, 9D, Annapurna Apartments, 68 Ballygunge Circular Road, Kolkata-700019", for a further period of three years commencing with the financial year 2015-16 i.e. 2015-16, 2016-17 and 2017-18 and;
(b) further amends the said notification number S.O. 406(E) dated 09.03.2012, to the following effect, namely:-
In the said notification, in the Table against serial number 9, 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. 2.90 crore" the letters, figures and word "Rs. 3.35 crore" shall be substituted.
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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 donation to this project is tested against the notified ceiling in an assessment.
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.190/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1977(E) · Notification No.188/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1975(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.