Case law › Notifications › 2015 › Notification No.204/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1991(E)

Notification 20 July 2015

Notification No.204/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1991(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Iskon Food Relief Foundation, Mumbai

What this is

Notification No.204/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1991(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 - Iskon Food Relief Foundation, Mumbai.

What it does

The notification continues the project 'Mid Day Meal Project in the state of Rajasthan', carried out by Iskcon Food Relief Foundation, Juhu, Mumbai, as an eligible project or scheme under sub-section (1) read with clause (b) of the Explanation to section 35AC. The project was notified at serial number 14 of S.O. 2907(E) dated 17 November 2009 for three years beginning with financial year 2009-10 and was extended by S.O. 2412(E) dated 9 October 2012 for three years ending with financial year 2014-15. It is extended for a further three years without any change in the approved cost of Rs. 10.55 crore.

Why it was issued

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

Who it reaches

Iskcon Food Relief Foundation, Mumbai
donors claiming deduction under section 35AC for the Rajasthan mid-day meal project
assessing officers verifying such claims

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 - ISKON FOOD RELIEF FOUNDATION, MUMBAI
NOTIFICATION NO.204/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1991(E), DATED 20-7-2015
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 2907 (E) dated 17th November, 2009, 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 notified at serial number 14, "Mid Day Meal Project in the state of Rajasthan" by "Iskcon Food Relief Foundation, Hare Krishna Land, Juhu , Mumbai –400049", as an eligible project or scheme for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. 2412(E) dated 9th October, 2012 for a period of three years ending with financial year 2014-15;
And whereas the said project or scheme is likely to extend beyond six 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 extending 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 "Mid Day Meal Project in the state of Rajasthan" which is being carried out by "Iskcon Food Relief Foundation, Hare Krishna Land, Juhu, Mumbai– 400049", without any change in the approved cost of Rs. 10.55 crore, as an eligible project or scheme for a further period of three years commencing with the financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.
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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 extension covers the financial years 2015-16, 2016-17 and 2017-18 and no later year.
The approved cost remains Rs. 10.55 crore; the extension does not enlarge the ceiling.
This project is the Rajasthan mid-day meal project and is distinct from the Maharashtra mid-day meal project of the same Foundation, which has its own notifications and its own ceiling.

Where you meet it

A reader meets this when a donor's deduction under section 35AC for a payment to this project is examined in assessment, and the project against which the payment was certified has to be identified.

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

← Notification No.205/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1992(E) · Notification No.203/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1990(E) →

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.