Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes -bharat Sevashram Sangha, Kolkata
Notification No.211/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1998(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 -bharat Sevashram Sangha, Kolkata.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, notifies the "Tribal Welfare Project - construction of building for dispensary, schools, hostel, small scale industries, technical training and vocational training institute, cultural hall, Ashram complex, residential quarters, water tank etc. at Gangpur, District Navsari, Gujarat" carried out by Bharat Sevashram Sangha, 211, Rash Behari Avenue, Kolkata - 700019, West Bengal, as an eligible project for a further period of three years beginning with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18, without any change in the approved cost of Rs. 277.00 lakhs. The project was first specified at serial number 2 of S.O. 28(E) dated 10 January 2001 and has been extended four times since, most recently by S.O. 649(E) dated 12 March 2013 for three years beginning with financial year 2012-13.
The project was likely to extend beyond fifteen years and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended a further period of three years 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 -BHARAT SEVASHRAM SANGHA, KOLKATA
NOTIFICATION NO.211/2015 [F.NO.V.27015/2/2015-SO (NAT.COM)]/SO 1998(E), DATED 20-7-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.28(E) dated the 10th January, 2001, 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 2, "Tribal Welfare Project - construction of building for dispensary, schools, hostel, small scale industries, technical training/vocational training institute, cultural hall, Ashram complex, residential quarters, water tank etc. at Gangpur, District Navsari, Gujarat" by Bharat Sevashram Sangha, 211, Rash Behari Avenue, Kolkata -700019, West Bengal, as an eligible project or scheme for a period of three years beginning with assessment year 2001-2002, which was extended further vide notification number S.O.897(E) dated the 5th August, 2003 for a period of three years beginning with assessment year 2004-2005, which was extended further vide notification number S.O.485(E) dated the 29th March, 2007 for a period of three years beginning with financial year 2006-2007 and which was extended further vide notification number S.O. 2053(E) dated 10th August, 2009 for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. 649(E) dated 12th March, 2013 for a period of three years beginning with financial year 2012-13;
And whereas the said project or scheme is likely to extend beyond fifteen 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 "Tribal Welfare Project - construction of building for dispensary, schools, hostel, small scale industries, technical training/vocational training institute, cultural hall, Ashram complex, residential quarters, water tank etc. at Gangpur, District Navsari, Gujarat", which is being carried out by Bharat Sevashram Sangha, 211, Rash Behari Avenue, Kolkata -700019, West Bengal, without any change in the approved cost of Rs. 277.00 lakhs, as an eligible project or scheme for a further period of three years beginning with financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.
■■
| 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 the Sangha 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.212/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1999(E) · Notification No.210/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1997(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.