¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 35
Notification No. 250/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3060(E) was published on 10 November 2015. Its subject is ¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 35.
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 "Construction of building for school, hostel and residence quarters at Village Sola, Daskroi Taluk, District Ahmedabad, Gujarat", carried out by Shri Apang Abhyudaya Mandal, Ahmedabad, as an eligible project or scheme for a further period of three years beginning with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18, without any change in the approved cost of Rs. 100.00 lakh. The recitals trace the original specification at serial number 10 of S.O. 549(E) dated 2 July 1998 for three years from assessment year 1999-2000, the extensions granted in 2001, 2004, 2006, 2009 and 2012, and the enhancement of the estimated cost from Rs. 32.47 lakh to Rs. 100.00 lakh by the notification of 26 October 2006.
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.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 35
NOTIFICATION
New Delhi, the 10th November, 2015
S.O. 3060(E).—Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O.549(E) dated the 2nd July, 1998, issued under sub-section (1) read with 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 10, "Construction of building for school, hostel and residence quarters at Village Sola, Daskroi Taluk, District Ahmedabad, Gujarat" by "Shri Apang Abhyudaya Mandal, Sola Gandhinagar Highway, Opp. New High Courts-Sola, Ahmdeabad", as an eligible project or scheme for a period of three years beginning with assessment year 1999-2000, which was extended further vide notification number S.O.570E) dated the 20th June, 2001 for a period of three years beginning with assessment year 2002-2003, which was extended further vide notification number S.O.782(E) dated the 5th July, 2004 for a period of three years beginning with financial year 2004-2005, which was extended further vide notification number S.O.1824(E) dated the 26th October, 2006 for a period of two years beginning with financial year 2007-2008, which was extended further vide notification S.O. No. 851 (E) dated 25th March, 2009 for a further period of three years beginning with the financial year 2009-10 and which was extended further vide notification number S.O. 1088(E) dated the 14.05.2012 for a period of three years ending with financial year 2014-15;
And whereas by notification number S.O.1824(E) dated the 26th October, 2006 the estimated cost was enhanced from Rs. 32.47 lakh to Rs.100.00 lakh;
And whereas the said project or scheme is likely to extend beyond seventeen 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 "Construction of building for school, hostel and residence quarters at Village Sola, Daskroi Taluk, District Ahmedabad, Gujarat" which is being carried out by "Shri Apang Abhyudaya Mandal, Sola Gandhinagar Highway, Opp. New High Courts-Sola, Ahmdeabad", without any change in the approved cost of Rs.100.00 lakh, as an eligible project or scheme for a further period of three years beginning with financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.
[No. 250/2015 / F. No.V. 27015/3/2015-SO (NAT.COM)]
MAKKHAN LAL MEENA, Dy. Secy. (National Committee)
| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 11M | no counterpart recorded |
Financial year 2015-16.
In a donor's claim to deduction under section 35AC for a donation to this project, and in the certificate the executing body issues against the approved cost.
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.
← Notification No. 249/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3059(E) · Notification No. 256/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3066(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.