Case law › Notifications › 2015 › Notification No.202/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1989(E)

Notification 20 July 2015

Notification No.202/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1989(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Sewa-rural (Society for Education, Welfare and Action -rural), Bharuch

What this is

Notification No.202/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1989(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 - Sewa-rural (Society for Education, Welfare and Action -rural), Bharuch.

What it does

The notification amends S.O. 228(E) dated 17 March 1994 in respect of the integrated rural development project of SEWA-Rural (Society for Education, Welfare and Action-Rural), At & Post Office Jhagadia, District Bharuch-393110, notified at serial number 6. In the Table against serial number 6, in column (4), the maximum cost allowable as deduction under section 35AC is substituted from "Rs. 2297 lakh including a corpus fund of Rs. 205 lakh" to "Rs. 2297 lakh including corpus fund of Rs. 498 lakh". The total project cost is unchanged; only the corpus component within it is enlarged, for the approved period up to financial year 2016-17.

Why it was issued

The National Committee for Promotion of Social and Economic Welfare, being satisfied that the project was being executed properly, recommended under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 that the corpus fund within the project cost be raised for the approved period up to financial year 2016-17.

Who it reaches

SEWA-Rural, Jhagadia, District Bharuch
donors earmarking contributions to the project's corpus fund
assessing officers checking the corpus limit in column (4)

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 - SEWA-RURAL (SOCIETY FOR EDUCATION, WELFARE AND ACTION -RURAL), BHARUCH
NOTIFICATION NO.202/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1989(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 228(E) dated the 17th March, 1994, 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 6, " Integrated Rural Development through health and medical services for rural poor and tribals, vocational training to tribals and rural poor between age 15 to 35 years for poverty alleviation, income generation activities for development of woman, promotion of gramodyog (cottage industries) for poverty alleviation and help to rural poor for constructing low cost houses" by "SEWA-Rural (Society for Education, Welfare and Action-Rural), At & Post Office Jhagadia, District Bharuch-393110", as an eligible project or scheme for a period of three years beginning with assessment year 1994-1995; which was extended further vide notification number S.O. 403(E) dated the 6th June, 1996 for a period of three years beginning with assessment year 1997-1998; which was extended further vide notification number S.O.748(E) dated the 10th September, 1999 for a period of three years beginning with assessment year 2000-2001; which was extended further vide notification number S.O.986(E) dated the 10th September, 2002 for a period of three years beginning with assessment year 2003-2004; which was extended further vide notification number S.O.508(E) dated 4th April, 2006 for period of three years beginning with financial year 2005-2006; which was extended further vide notification number S.O. 1297(E) dated 4th June, 2008 for a period of three years beginning with financial year 2008-09 and which was further extended vide notification number S.O.1383(E) dated 14.6.2011 for a period of three years ending with financial year 2013-14 and which was further extended vide notification number S.O.437(E) dated 11.02.2015 for a period of three years ending with financial year 2016-17;
And whereas by notification number S.O.986(E) dated the 10th September, 2002 the estimated cost was enhanced from Rs. 418.50 lakh to Rs.518.50 lakh including a corpus find of Rs.100.00 lakh and whereas by notification number S.O.1383(E) dated 14.6.2011 the project cost was enhanced from 'Rs.518.50 lakh including corpus fund of Rs.100 lakh' to 'Rs.918., 45 lakh including corpus fund of Rs. 205 lakh' and the project cost was further enhanced from 'Rs.918.,45 lakh including corpus fund of Rs.205 lakh to Rs. 2297 lakh including corpus fund of Rs. 205 lakh vide notification number S.O. 437(E) dated 11.02.2015;
And whereas the project cost of Rs. 2297 lakh including corpus fund of Rs. 205 lakh is likely to be amended as Rs.2297 lakh including corpus fund of Rs.498 lakh;
And, whereas, the National Committee for the 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. 2297 lakh including corpus fund of Rs.205 lakh to Rs.2297 lakh including corpus fund of Rs.498 lakh for the approved period i.e. upto financial years 2016-17;
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.228(E) dated the 17th March, 1994, to the following effect, namely:—
In the said notification, in the Table against serial number 6, in column (4), relating to maximum cost to be allowed as deduction under Section 35AC, for the letters, figures and word "Rs. 2297 lakh including a corpus fund of Rs. 205 lakh" the letters, figures and word "Rs. 2297 lakh including corpus fund of Rs. 498 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

the approved period up to financial year 2016-17.

What to watch

This is an amendment of cost composition only; the approval period already runs up to financial year 2016-17 under S.O. 437(E) dated 11 February 2015 and is not extended here.
The overall ceiling stays at Rs. 2297 lakh; only the corpus fund inside it rises from Rs. 205 lakh to Rs. 498 lakh.
The recitals record earlier enhancements, from Rs. 418.50 lakh in 1994 through Rs. 918.45 lakh and then Rs. 2297 lakh, so the correct ceiling depends on the year of payment.

Where you meet it

In a donor's section 35AC claim for a corpus contribution to SEWA-Rural, and in the assessing officer's comparison of the contribution with column (4) of the Table to S.O. 228(E).

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

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.