Notification No. 218/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 2852(E)

What it does

A corrigendum to the notification S.O. 1989(E) dated 20 July 2015. In the last line of paragraph 5 of the Hindi version, which states the project cost, the words "Rs. 2297 lakh including a corpus fund of Rs. 205 lakh" are to be read as "Rs. 2297 lakh including a corpus fund of Rs. 498 lakh". Only the corpus figure is corrected; the total project cost is unchanged.

Who it reaches

The body executing the project notified on 20 July 2015
Donors claiming deduction under section 35AC for that project
The National Committee and its office
Assessing Officers reading the corpus limit

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.3	s.3

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3

नई , 16 बर, 2015
का.आ. 2852(अ)-&' , असाधारण, भाग-II, खंड-3, उप-खंड (ii) 20 जुलाई, 2015 को िशत भारत सरकार, (िवभाग) $">का.आ. 1989(अ) +5 अनुवाद के पैरा 5 @,) "#$''205 ,A<!"$"+ 2297 ,A<'' को ''498 लाख A<!"$"+ 2297 ,A<'' पढ़ा जाए ।
[सं. 218/2015 /फा. सं. 27015/2/2015-एसओ (रा. स.]
,णा, उप सिचव (-.य सिमित)

CORRIGENDUM

New Delhi, the 16th October, 2015

S.O. 2852(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue) number S.O. 1989(E), dated 20th July, 2015, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), relating to project cost in last line of para 5 of Hindi version, i.e. "Rs. 2297 lakh including a corpus fund of Rs. 205 lakh", may be read as "Rs. 2297 lakh including a corpus fund of Rs. 498 lakh".

[No. 218/2015/F. No. 27015/2/2015-SO (NAT.COM)]

MAKKHAN LAL MEENA, Dy. Secy. (National Committee)

From when

16 October 2015.

What to watch

The corrigendum is dated 16 October 2015 and states no separate commencement date; it corrects the notification of 20 July 2015 as published.
The correction is to the Hindi version, so the two versions of the parent notification must be read together as corrected.
The overall project cost of Rs. 2297 lakh is unchanged; only the corpus component within it is corrected upwards.
The corpus figure governs how much of the approved cost may be applied as corpus, so it matters to certificates issued for the project.

Where you meet it

In the certificate issued for a donation to the project under section 35AC, where the corpus component of the approved cost is stated.

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 217/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 2851(E) · Notification No. 219/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 2853(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.

What this is