Case law › Notifications › 2015 › Notification No.192/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1979(E)

Notification 20 July 2015

Notification No.192/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1979(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Arpit Mahila Evam Gramin Vikas Sansthan, Uttar Pradesh

What this is

Notification No.192/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1979(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 - Arpit Mahila Evam Gramin Vikas Sansthan, Uttar Pradesh.

What it does

The notification extends the eligible project "HIV/AIDS awareness, training and rehabilitation programme" of Arpit Mahila Evam Gramin Vikas Sansthan, 242, Bhabha Nagar, Sanigwan Road, Kanpur Nagar-21, Uttar Pradesh, notified at serial number 19 of S.O. 614(E) dated 18 March 2010 at an estimated cost of Rs. 5.92 crore including a corpus fund of Rs. 1 crore for three years ending with financial year 2012-13. The project is notified for a further three years commencing with financial year 2013-14, that is 2013-14, 2014-15 and 2015-16, without any change in the approved cost. The notification then states that since financial years 2013-14 and 2014-15 have already lapsed, no exemption shall be available for those two years.

Why it was issued

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

Who it reaches

Arpit Mahila Evam Gramin Vikas Sansthan, Kanpur Nagar
donors who paid to this project in 2013-14 or 2014-15 and now get no benefit
donors paying in financial year 2015-16
assessing officers dealing with claims for the lapsed years

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 - ARPIT MAHILA EVAM GRAMIN VIKAS SANSTHAN, UTTAR PRADESH
NOTIFICATION NO.192/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1979(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 614(E) dated 18.03.2010 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 19, "HIV/AIDS awareness, training and rehabilitation programme" by "Arpit Mahila Evam Gramin Vikas Sansthan, 242, Bhabha Nagar, Sanigwan Raod, Kanpur Nagar –21, Uttar Pradesh", as an eligible project or scheme, at the estimated cost of Rs.5.92 crore including corpus fund of Rs.1 crore for a period of three years ending with financial year 2012-13;
And whereas the said project or scheme is likely to extend beyond 3 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 specifying 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 "HIV/AIDS awareness, training and rehabilitation programme", which is being carried out by "Arpit Mahila Evam Gramin Vikas Sansthan, 242, Bhabha Nagar, Sanigwan Raod, Kanpur Nagar –21, Uttar Pradesh", without any change in the approved cost of Rs.5.92 crore including corpus fund of Rs.1 crore, for a further period of three years commencing with financial year 2013-14 i.e. 2013-14, 2014-15 and 2015-16. Since the financial years 2013-2014 and 2014-15 are already lapsed, no exemption shall be available for the said financial years 2013-2014 and 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 2013-14, but with no exemption available for financial years 2013-14 and 2014-15.

What to watch

Although the extension is nominally for three years from financial year 2013-14, the notification expressly denies the benefit for 2013-14 and 2014-15.
In practice only financial year 2015-16 carries the benefit under this notification.
The approved cost is unchanged at Rs. 5.92 crore including a corpus fund of Rs. 1 crore.
The gap between the expiry in 2012-13 and this notification of 20 July 2015 means claims in the intervening years stand disallowed on the face of the notification.

Where you meet it

In a donor's return for assessment year 2016-17 claiming deduction under section 35AC, and in any dispute over claims made for the lapsed years 2013-14 and 2014-15.

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.