Notification No.228/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3038(E)

What it does

The notification continues the project '30 years Service Hindu Mission Hospital, Chennai', carried out by Hindu Mission Hospital, Tambaram West, Chennai, 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 16 of S.O. 627(E) dated 12 March 2013 at an estimated cost of Rs. 27.00 crore 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. 27.00 crore.

Why it was issued

The project was likely to extend beyond three 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

Hindu Mission Hospital, Chennai
donors claiming deduction under section 35AC for this 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
NOTIFICATION NO. SO 3038(E) [NO.228/2015 (F.NO.V.27015/3/2015-SO (NAT.COM))], DATED 10-11-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 627(E) dated 12.3.2013 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 16, "30 years Service Hindu Mission Hospital, Chennai" by "Hindu Mission Hospital, 103, GST Road, Tambaram West, Chennai-45", as an eligible project or scheme, at the estimated cost of Rs. 27.00 crore for a period of three years ending with financial year 2014-15;
And whereas the said project or scheme is likely to extend beyond 3 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 "30 years Service Hindu Mission Hospital, Chennai", which is being carried out by "Hindu Mission Hospital, 103, GST Road, Tambaram West, Chennai-45", without any change in the approved cost of Rs. 27.00 crore, for a further period of three years commencing with 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. 27.00 crore; the extension does not enlarge the ceiling.
The extension is granted after the earlier period had run out on 31 March 2015, so payments made between then and 10 November 2015 must be tested against the period notified here.

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, or when the Hospital issues its certificate of payment to donors.

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.229/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3039(E) · Notification No.227/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3037(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