Scheme or project "Establishing and running of crèches and enrollment in schools of the children of workers employed in factories notified under section 35AC
Notification No. 256/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3066(E) was published on 10 November 2015. Its subject is Scheme or project "Establishing and running of crèches and enrollment in schools of the children of workers employed in factories notified under section 35AC.
Under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, the Central Government notifies the project "Establishing and running of crèches and enrollment in schools of the children of workers employed in factories or at building sites", carried out by Plan International (India Chapter), Kailash Colony, New Delhi, as an eligible project or scheme for a further period of three years commencing with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18. The approved cost of Rs. 20.00 crore is left unchanged. The project was first notified at serial number 14 of S.O. 2366(E) dated 4 October 2012 for three years ending with financial year 2014-15.
The National Committee for Promotion of Social and Economic Welfare, being satisfied that the project is being executed properly, recommended under sub-rule (5) of rule 11M that it be extended for a further period of three years, the project being likely to extend beyond three years.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
NOTIFICATION
New Delhi, the 10th November, 2015
S.O. 3066(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department
of Revenue) number S.O. 2366(E) dated 4.10.2012 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 14, "Establishing and running
of crèches and enrollment in schools of the children of workers employed in factories or at building sites" by "Plan
International (India Chapter), E-12, Kailash Colony, New Delhi – 110 048", as an eligible project or scheme, at the
estimated cost of Rs. 20.00 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 "Establishing and running of crèches and enrollment in schools of the children of workers employed in factories
or at building sites", which is being carried out by "Plan International (India Chapter), E-12, Kailash Colony, New Delhi
– 110 048", without any change in the approved cost of Rs 20.00 crore, for a further period of three years commencing
with financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.
[No. 2 56/2015 / 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, running to financial year 2017-18.
In a donor's claim to deduction under section 35AC and in the certificate issued by the executing body in support of it.
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. 250/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3060(E) · Notification No. 257/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3067(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.