Case law › Notifications › 2015 › Notification No. 272/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3446(E)

Notification 17 December 2015

Notification No. 272/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3446(E)

Scheme or project "Maintenance of Present activities and strengthening infrastructure for future requirements notified under section 35AC

What this is

Notification No. 272/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3446(E) was published on 17 December 2015. Its subject is Scheme or project "Maintenance of Present activities and strengthening infrastructure for future requirements notified under section 35AC.

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 extends the notification of an eligible project. The project "Maintenance of Present activities and strengthening infrastructure for future requirements", carried out by the Freedom Fighter Maulana Hussain Ahmad Madani Educational Trust, Deoband, District Saharanpur, Uttar Pradesh, had been notified at serial number 12 of S.O. 1030(E) dated 7 May 2012 at an estimated cost of Rs. 12.95 crore including a corpus fund of Rs. 3 crore for three years ending with financial year 2014-15. It is now notified, without any change in the approved cost, for a further period of three years commencing with financial year 2015-16, namely 2015-16, 2016-17 and 2017-18.

Why it was issued

The recitals record that the project is likely to extend beyond three years and that 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 extending it by three years.

Who it reaches

Freedom Fighter Maulana Hussain Ahmad Madani Educational Trust, Deoband
donors claiming deduction under section 35AC for contributions to the project
the National Committee for Promotion of Social and Economic Welfare monitoring the project
assessing officers examining section 35AC 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.

NOTIFICATION
New Delhi, the 17th December, 2015
S.O. 3446(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1030(E) dated 7.5.2012 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 12 "Maintenance of Present activities and strengthening infrastructure for future requirements" by "Freedom Fighter Maulana Hussain Ahmad Madani Educational Trust, Deoband, District Saharanpur, Uttar Pradesh", as an eligible project or scheme, at the estimated cost of Rs. 12.95 Crore including a corpus fund of Rs. 3 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 "Maintenance of Present activities and strengthening infrastructure for future requirements", which is being carried out by "Freedom Fighter Maulana Hussain Ahmad Madani Educational Trust, Deoband, District Saharanpur, Uttar Pradesh", without any change in the approved cost of Rs. 12.95 Crore including a corpus fund of Rs. 3 crore, for a further period of three years commencing with financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.

[No. 272/2015 / F. No. V. 27015/4/2015-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 2015-16, the extension running through 2015-16, 2016-17 and 2017-18.

What to watch

The extension runs for the three financial years 2015-16, 2016-17 and 2017-18, taking up from the period that ended with 2014-15.
The approved cost is unchanged at Rs. 12.95 crore including a corpus fund of Rs. 3 crore, so the ceiling is on the project as a whole and not per extended year.
The extension rests on the National Committee's recommendation under rule 11M(5); continued proper execution is the premise on which it was given.
The notification carries no separate commencement clause; it is dated 17 December 2015 and covers financial years from 2015-16.

Where you meet it

In a donor's claim to deduction under section 35AC and the certificate the Trust issues in support of it, and in the Trust's own reporting on the notified 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

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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.