Case law › Notifications › 2015 › Notification No.233/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3043(E)

Notification 10 November 2015

Notification No.233/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3043(E)

Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes

What this is

Notification No.233/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3043(E) was published on 10 November 2015. Its subject is Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes.

What it does

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 project "Limiting limitations-empowerment of blind children, NCR region" carried out by Saksham, Flat No. 9, Dakshineshwar Building, 10, Hailey Road, New Delhi 110001, as an eligible project for a further period of three years commencing with financial year 2014-15, that is 2014-15, 2015-16 and 2016-17, without any change in the approved cost of Rs. 1.51 crore. The project stood notified at serial number 12 of S.O. 2835(E) dated 19 December 2011 for three years ending with financial year 2013-14. The notification adds that as financial year 2014-15 has already lapsed, no certificate under section 35AC will be issued for that year.

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 a further period of three years under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

Saksham, New Delhi
donors funding the project for blind children in the NCR region
assessing officers verifying the approved period and 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.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 3043(E) [NO.233/2015 (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. 2835(E) dated 19.12.2011 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 12 "Limiting limitations-empowerment of blind children, NCR region" by "Saksham Flat No.9, Dakshineshwar Building, 10, Hailey Road, New Delhi 110001", as an eligible project or scheme, at the estimated cost of Rs. 1.51 crore for a period of three years ending with financial year 2013-14;
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 "Limiting limitations-empowerment of blind children, NCR region", which is being carried out by "Saksham Flat No.9, Dakshineshwar Building, 10, Hailey Road, New Delhi 110001", without any change in the approved cost of Rs. 1.51 crore, for a further period of three years commencing with financial year 2014-15, i.e., 2014-15, 2015-16 & 2016-17. As the financial year 2014-15 has already been lapsed, no certificate under section 35AC of the IT Act, 1961 would be issued for the financial year 2014-15.
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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 2014-15, retrospectively.

What to watch

The extension is backdated to financial year 2014-15 and runs to 2016-17.
No certificate under section 35AC will be issued for financial year 2014-15, so a donation made in that year cannot be supported by a certificate even though the year falls within the notified period.
The approved cost stays at Rs. 1.51 crore.

Where you meet it

In a donor's return claiming deduction under section 35AC, where the certificate for the year of payment must be produced.

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.234/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3044(E) · Notification No.232/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3042(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.