Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Alert-india, Bombay
Notification No.201/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1988(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 - Alert-india, Bombay.
The notification extends the eligible project of ALERT-INDIA (Association for Leprosy Education, Rehabilitation and Treatment-India), 6B, Mukhyadhyapak Bhavan, 3rd Floor, Road No. 24, Sion (W), Bombay-400022, specified at serial number 17 of S.O. 267(E) dated 29 March 1994. The project covers detection, treatment and cure of leprosy patients under urban Leprosy Control Projects at Greater Bombay and New Bombay, of T.B. patients under the T.B. Control Project at New Bombay, and the running of an integrated health care project at Airoli, Bombay. It is notified for a further period of three years commencing from financial year 2015-16, that is 2015-16, 2016-17 and 2017-18, without any change in the approved cost of Rs. 17.34 crore including a corpus fund of Rs. 65 lakh.
The project was likely to extend beyond twenty-one years and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended a further period 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 - ALERT-INDIA, BOMBAY
NOTIFICATION NO.201/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1988(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.267(E) dated the 29th March, 1994, 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 17, "for Detection, treatment and cure of- (a) leprosy patients under urban Leprosy Control Projects at Greater Bombay and New Bombay; (b) T.B. patients under T.B. Control Project at New Bombay; and (c) Running of Integrated health care project at Airoli, Bombay", by "ALERT-INDIA (Association for Leprosy Education, Rehabilitation and Treatment-India), 6B, Mukhyadhyapak Bhavan, 3rd Floor, Road No.24, Sion (W), Bombay-400022", as an eligible project or scheme for a period of three years beginning with assessment year 1995-1996, which was extended further vide notification number S.O.217(E) dated the 17th March,1997 for a period of three years beginning with assessment year 1998-1999, which was extended further vide notification number S.O.305(E) dated the 29th March, 2000 for a period of three years beginning with assessment year 2001-2002, which was extended further vide notification number S.O.683(E) dated the 13th June, 2003 for a period of three years beginning with assessment year 2004-2005, which was further extended vide notification number S.O. 1829(E) dated 26.10.2006 for a period of three years beginning with financial year 2006-07, which was extended further vide notification number S.O. 636(E) dated 22nd March, 2010 for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. 645(E) dated 12th March, 2013 for a period of three years ending with financial year 2014-15;
And whereas by notification number S.O.21(E) dated the 6th January, 1995 the estimated cost was enhanced from Rs.190.32 lakh to Rs.270.02 lakh including a corpus funds of Rs. 12.52 lakh and whereas by notification number S.O. 645(E) dated 12th March, 2013 the estimated cost was enhanced from Rs.270.02 lakh including a corpus funds of Rs. 12.52 lakh to Rs. 17.34 crore including a corpus fund of Rs. 65 lakh;
And whereas the said project or scheme is likely to extend beyond twenty one 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 "for Detection, treatment and cure of- (a) leprosy patients under urban Leprosy Control Projects at Greater Bombay and New Bombay; (b) T.B. patients under T.B. Control Project at New Bombay; and (c) Running of Integrated health care project at Airoli, Bombay", which is being carried out by "ALERT-INDIA (Association for Leprosy Education, Rehabilitation and Treatment-India), 6B, Mukhyadhyapak Bhavan, 3rd Floor, Road No.24, Sion (W), Bombay-400022 ", as an eligible project or scheme without any change in the approved cost of Rs. 17.34 crore including a corpus fund of Rs. 65 lakh for a further period of three years commencing from the financial year 2015-16 i.e. 2015-16, 2016-17 & 2017-18.
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| 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 ALERT-INDIA 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.202/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1989(E) · Notification No.200/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1987(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.