Case law › Notifications › 2015 › Notification No.255/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3065(E)

Notification 10 November 2015

Notification No.255/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3065(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.255/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3065(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 "Home for elderly ladies and corpus for running the projects" carried out by Shri Bhagini Mitra Mandal, New Sarvoday Society, Palitana, Gujarat State - 364270, 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. The approved cost is unchanged at Rs. 7.13 crore. The project was notified at serial number 11 of S.O. 1250(E) dated 18 May 2009 for three years ending with financial year 2011-12 and extended by S.O. 3161(E) dated 17 October 2013 for three years ending with financial year 2014-15, that notification also having enhanced the estimated cost from Rs. 2.5 crore to Rs. 7.13 crore.

Why it was issued

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

Who it reaches

Shri Bhagini Mitra Mandal, Palitana, Gujarat
donors funding the home for elderly ladies and its corpus
assessing officers examining claims of deduction under section 35AC

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 3065(E) [NO.255/2015 (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. 1250 (E) dated 18.05.2009 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, "Home for elderly ladies and corpus for running the projects" by "Shri Bhagini Mitra Mandal, New Sarvoday Society –Palitana, Gujarat State-364270.", as an eligible project for a period of three years ending with financial year 2011-12 and which was extended further vide notification number S.O. 3161(E) dated the 17.10.2013 for a period of three years ending with financial year 2014-15;
And whereas vide notification number S.O. 3161(E) dated the 17.10.2013 the estimated cost was enhanced from Rs. 2.5 crore to Rs.7.13 crore
And whereas the said project or scheme is likely to extend beyond six 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 specifying 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 "Home for elderly ladies and corpus for running the projects" which is being carried out by "Shri Bhagini Mitra Mandal, New Sarvoday Society –Palitana, Gujarat State- 364270.", without any change in the approved cost of Rs. 7.13 crore, 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.
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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 further period is financial years 2015-16, 2016-17 and 2017-18, continuous with the approval ending 2014-15.
The approved cost stays at Rs. 7.13 crore, the figure to which it was enhanced from Rs. 2.5 crore by S.O. 3161(E) dated 17 October 2013.
The project includes a corpus element, so the certificate must show what part of a donation goes to corpus.

Where you meet it

In a donor's return claiming deduction under section 35AC and in the certificate issued by the Mandal for the year of payment.

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

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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.