Case law › Notifications › 2015 › Notification No. 219/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 2853(E)

Notification 16 October 2015

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

का.आ. 2853(अ)-&' , असाधारण, भाग-II, खंड-3, उप-खंड (ii) 17 जून, 2015 को

What this is

Notification No. 219/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 2853(E) was published on 16 October 2015. Its subject is का.आ. 2853(अ)-&' , असाधारण, भाग-II, खंड-3, उप-खंड (ii) 17 जून, 2015 को.

What it does

A corrigendum to the notification S.O. 1632(E) dated 17 June 2015. At serial number 7, in column 4, the figure "Rs. 1.44 crore" is to be read as "Rs. 10.44 crore". Column 4 in such a notification states the maximum amount of cost to be allowed as deduction, so the correction raises the ceiling recorded against that entry.

Who it reaches

The body executing the project at serial number 7 of the notification of 17 June 2015
Donors to that project claiming deduction under section 35AC
The National Committee and its office
Assessing Officers examining claims against the approved cost

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.

yy

नई , 16
बर, 2015
का.आ. 2853(अ)-&' , असाधारण, भाग-II, खंड-3, उप-खंड (ii) 17 जून, 2015 को
' "र, य ( िवभाग) 17 जून, 2015 अिधसूचना का.आ. 1632(अ)
2"B 4 C"B 7 पर ''1.44 DA<'' को ''10.44 DA<'' पढ़ा जाए ।
[सं. 219/2015 /फा. सं. 27015/2/2015-एसओ (रा. स.]
,णा, उप सिचव (-.य सिमित)
CORRIGENDUM
New Delhi, the 16th October, 2015
S.O. 2853(E).—In the notification of the Government of India, Ministry of Finance
(Department of Revenue) number S.O. 1632(E) dated 17th June, 2015 published in the Gazette of
India, Extraordinary, Part-II, Section 3, Sub-section (ii) at Serial number 7 Column number 4, for
"Rs. 1.44 crore" read "Rs.10.44 crore"
[No. 219/2015/F.No. 27015/2/2015-SO (NAT.COM)]
MAKKHAN LAL MEENA, Dy. Secy. (National Committee)
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

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 17 June 2015 as published.
The correction is to a figure in column 4 and is substantial in effect, since the ceiling as published was materially lower than the corrected figure.
Only serial number 7 is corrected; the other entries in that notification stand as published.

Where you meet it

In the certificate issued for a donation to that project and in any check of the aggregate certified against the approved cost.

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. 218/2015 [F.No.V. 27015/2/2015-SO (NAT.COM)]/SO 2852(E) · Notification No.80/2014 [F.No.187/39/2014 (ITA.I)] →

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.