Case law › Notifications › 2015 › Notification No. 249/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3059(E)

Notification 10 November 2015

Notification No. 249/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3059(E)

34 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 249/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3059(E) was published on 10 November 2015. Its subject is 34 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

What it does

In exercise of the power under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, the Central Government specifies the project "Education in urban/rural and tribal area", carried out by Sai Shraddha Foundation, Saieesh College of Engineering & Polytechnic, Alibag, district Raigad, Maharashtra, as an eligible project or scheme for a further period of three years commencing with financial year 2013-14, that is 2013-14, 2014-15 and 2015-16, without any change in the approved cost of Rs. 4.77 crore. The project was first notified at serial number 11 of S.O. 1649(E) dated 12 July 2010 for three years ending with financial year 2012-13.

Why it was issued

The National Committee for Promotion of Social and Economic Welfare, being satisfied that the project is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending it by a further three years.

Who it reaches

Sai Shraddha Foundation as the executing body
Donors to the project claiming deduction under section 35AC
The National Committee monitoring the project
Assessing Officers examining donors' 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 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.

34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

NOTIFICATION

New Delhi, the 10th November, 2015

S.O. 3059(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1649(E) dated 12.7.2010 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 11, "Education in urban/rural and tribal area" by "Sai Shraddha Foundation, Saieesh College of Engineering & Polytechnic, C/o Mr Vijay Kashiram Rane,Madhukanj Building, Opposite St. Stand, Alibag, district Raigad, Maharashtra", as an eligible project or scheme, at the estimated cost of Rs. 4.77 crore for a period of three years ending with financial year 2012-13;

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 "Education in urban/rural and tribal area", which is being carried out by "Sai Shraddha Foundation, Saieesh College of Engineering & Polytechnic, C/o Mr Vijay Kashiram Rane,Madhukanj Building, Opposite St. Stand, Alibag, district Raigad, Maharashtra", without any change in the approved cost of Rs.4.77 crore, for a further period of three years commencing with financial year 2013-14, i.e., 2013-14 ,2014-15 & 2015-16. Since the financial years 2013-14 and 2014-15 have already lapsed, no certificate under section 35AC of the IT Act, 1961 would be issued for the financial years 2013-14 and 2014-15.

[No. 249/2015 / F.No.V. 27015/3/2015-SO (NAT.COM)]

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

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 2013-14, though no certificate is to be issued for 2013-14 or 2014-15.

What to watch

The extension is expressed to commence with financial year 2013-14, so it operates for years already past when the notification issued on 10 November 2015.
The notification itself states that, financial years 2013-14 and 2014-15 having lapsed, no certificate under section 35AC will be issued for those two years; in practice only financial year 2015-16 is left.
The approved cost stays at Rs. 4.77 crore, so the ceiling on eligible donations is unchanged.
Any claim resting on a certificate for 2013-14 or 2014-15 cannot be supported, since no such certificate is to be issued.

Where you meet it

In a donor's claim to deduction under section 35AC for a donation to this project, and in the certificate the executing body may issue for financial year 2015-16.

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. 248/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3058(E) · Notification No. 250/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3060(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.