Case law › Notifications › 2015 › Notification No. 258/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3068(E)

Notification 10 November 2015

Notification No. 258/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3068(E)

New Delhi, the 10th November, 2015

What this is

Notification No. 258/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3068(E) was published on 10 November 2015. Its subject is New Delhi, the 10th November, 2015.

What it does

Under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, the Central Government amends its notification S.O. 1052(E) dated 11 May 2010. In the Table of that notification, against serial number 19, in column (3) relating to the project or scheme to be allowed as deduction under section 35AC, 'Vedanta Computer Education Project' is substituted by 'Vedanta Computer Education and Vedanta Bal Shakti Angawadi Project'. The project is carried out by Vedanta Foundation, Marine Drive, Mumbai, and the approved cost of Rs. 31.36 crore is unchanged. The recitals record that the project was specified at serial number 19 for three years ending with financial year 2012-13 and extended by S.O. 3176(E) dated 17 October 2013 for three years ending with financial year 2015-16, and that the National Committee for Promotion of Social and Economic Welfare, satisfied that it is being executed properly, recommended the change of name under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

Vedanta Foundation as the executing body
donors claiming deduction under section 35AC for payments to this project
assessing officers matching a donation to the notified project description
the National Committee monitoring the project

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.

NOTIFICATION
New Delhi, the 10th November, 2015
S.O. 3068(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O. No. 1052 (E) dated 11.05.2010, 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 specified at serial number 19, for "Vedanta Computer Education Project (All India)" by "Vedanta Foundation, Opposite Niranjan Building, Corner of 'E' Road, Marine Drive, Mumbai – 400 002", as an eligible project or scheme at the cost of Rs. 31.36 crore, for a period of three years ending with financial year 2012-13 and which was extended further vide notification number S.O. 3176(E) dated the 17.10.2013 for a period of three years ending with financial year 2015-16;

And whereas the overall project is likely to amend from 'Vedanta Computer Education Project' to 'Vedanta Computer Education and Vedanta Bal Shakti Angawadi Project';

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 amending the said project or scheme from 'Vedanta Computer Education Project' to 'Vedanta Computer Education and Vedanta Bal Shakti Angawadi Project';

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 specifies the scheme or project for "Vedanta Computer Education Project (All India)" which is being carried out by "Vedanta Foundation, Opposite Niranjan Building, Corner of 'E' Road, Marine Drive, Mumbai – 400 002", without any change in the approved cost of Rs. 31.36 crore, further amends the said notification number S.O. 1052 (E) dated 11.05.2010, to the following effect, namely :-

In the said notification, in the Table against serial number 19, in column (3) relating to project or scheme to be allowed as deduction under section 35AC of Income Tax Act, 1961, for the letters, figures and word "Vedanta Computer Education Project", the letters, figures and word "Vedanta Computer Education and Vedanta Bal Shakti Angawadi Project" shall be substituted.

[No. 258/2015 / 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

What to watch

The change is to the description of the project only; the period ending with financial year 2015-16 fixed by the earlier extension, and the approved cost of Rs. 31.36 crore, are untouched.
The widened description now brings the Bal Shakti Angawadi work within the notified project, so donations to that activity fall within the notification.
The notification states no separate commencement date; it amends the 2010 notification as published.
Donation certificates and claims for the intervening period should match the project name as it stood at the time.

Where you meet it

In a donor's claim to deduction under section 35AC for a contribution to this project, and in the certificate the foundation issues describing the project.

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. 257/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3067(E) · Notification No.264/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3074(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.