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Case lawNotifications2015 › Notification No. 274/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3448(E)
Notification 17 December 2015

Notification No. 274/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3448(E)

MAKKHAN LAL MEENA, Dy. Secy. (National Committee)

What this is

Notification No. 274/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3448(E) was published on 17 December 2015. Its subject is MAKKHAN LAL MEENA, Dy. Secy. (National Committee).

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, extends the notification of the project 'Manavseva Crusade against Childhood Blindness', carried out by Manavseva Lokkalyan Mahasangh, Nagpur, as an eligible project or scheme. The extension is for a further period of three years commencing with the financial year 2015-16, that is 2015-16, 2016-17 and 2017-18, without any change in the approved cost of Rs. 4.93 crore.

Why it was issued

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

Who it reaches

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 ActNow
s.35ACno 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.

MAKKHAN LAL MEENA, Dy. Secy. (National Committee)

NOTIFICATION

New Delhi, the 17th December, 2015

S.O. 3448(E).—Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 2033 (E) dated 6th August, 2009, 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 notified at serial number 15, "Manavseva Crusade against Childhood Blindness" by "Manavseva Lokkalyan Mahasangh, Dr. Raj Siddiqui Complex, H.No.32, ASI Nagar, Nagpur, Maharashtra - 44017", as an eligible project or scheme for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. No. 2402(E) dated 9.10.2012 for a period of three years ending with financial year 2014-15;

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 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 "Manavseva Crusade against Childhood Blindness" which is being carried out by "Manavseva Lokkalyan Mahasangh, Dr. Raj Siddiqui Complex, H. No. 32, ASI Nagar, Nagpur, Maharashtra - 44017", without any change in the approved cost of Rs. 4.93 crore, as an eligible project or scheme for a further period of three years commencing with the financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.

[No. 274/2015/F. No. V. 27015/4/2015-SO (NAT.COM)]

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 RulesNow, in the 2026 Rules
Rule 11Mno counterpart recorded

From when

Financial year 2015-16.

What to watch

Where you meet it

In a donor's claim for deduction under section 35AC supported by the certificate issued by the notified association, and in the association's reporting to the National Committee.

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. 273/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3447(E)  ·  Notification No. 275/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3449(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.