12 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 273/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3447(E) was published on 17 December 2015. Its subject is 12 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].
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 the project "Equipment Furnishing and Running of Special Education Centre for Spastic Children at Urban Centres of SPASTN in Tamil Nadu", carried out by The Spastics Society of Tamil Nadu, Taramani Road, Chennai. That project had been notified at serial number 7 of S.O. 2366(E) dated 4 October 2012 at an estimated cost of Rs. 2.47 crore for three years ending with financial year 2014-15. It is now notified, without any change in the approved cost, for a further three years commencing with financial year 2015-16, namely 2015-16, 2016-17 and 2017-18.
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, recommended under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 that it be extended by three years.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
NOTIFICATION
New Delhi, the 17th December, 2015
S.O. 3447(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 7, "Equipment Furnishing and Running of Special Education Centre for Spastic Children at Urban Centres of SPASTN in Tamil Nadu" by "The Spastics Society of Tamil Nadu, Taramani Road, Chennai – 600 113, Tamil Nadu", as an eligible project or scheme, at the estimated cost of Rs. 2.47 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 "Equipment Furnishing and Running of Special Education Centre for Spastic Children at Urban Centres of SPASTN in Tamil Nadu", which is being carried out by "The Spastics Society of Tamil Nadu, Taramani Road, Chennai – 600 113, Tamil Nadu", without any change in the approved cost of Rs 2.47 crore, for a further period of three years commencing with financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.
[No. 273/2015 / F. No. V. 27015/4/2015-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, the extension running through 2015-16, 2016-17 and 2017-18.
In a donor's claim to deduction under section 35AC and the certificate the Society issues in support of it, and in the Society's own reporting on the notified project.
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. 272/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3446(E) · Notification No. 274/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3448(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.