Case law › Notifications › 2015 › Notification No. 276/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3450(E)

Notification 17 December 2015

Notification No. 276/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3450(E)

New Delhi, the 17th December, 2015

What this is

Notification No. 276/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3450(E) was published on 17 December 2015. Its subject is New Delhi, the 17th December, 2015.

What it does

In exercise of the powers under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, the Central Government specifies for a further period of three years, commencing with the financial year 2015-16 and covering 2015-16, 2016-17 and 2017-18, the project or scheme for (a) furnishing and running of the Society for the Education of the Crippled Centre for Independent Living and (b) furnishing and running of the Society for the Education of the Crippled, Antop Hill School, carried out by the Society for Education of the Crippled (Child and Adult), Agripada Municipal School Building, Multivai Street, Bombay 400001. The extension is made without any change in the approved cost of Rs. 675.00 lakh.

Why it was issued

The National Committee for Promotion of Social and Economic Welfare, satisfied that the 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 specifying it for a further period of three years.

Who it reaches

The Society for Education of the Crippled (Child and Adult), Bombay
Donors claiming deduction under section 35AC for payments to the project
The National Committee for Promotion of Social and Economic Welfare
Assessing Officers allowing the deduction

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. 3450(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue), number S.O.521(E) dated the 14th July, 1994, issued under subsection (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 8, for (a) Furnishing and running of Society for the Education of the Crippled Centre for Independent living; (b) Furnishing and running of Society for the Education of the Crippled, Antop Hill School, by "Society for Education of the Crippled (Child and Adult), Agripada Municipal School Building, Multivai Street, Bombay400001", as an eligible project or scheme for a period of three years beginning with assessment year 1995-1996 which was extended further vide notification number S.O.216(E) dated the 17th March,1997 for a period of three years beginning with assessment year 1998-1999 which was extended further vide notification number S.O.859(E) dated the 21st September, 2000 for a period of three years beginning with assessment year 2001-2002; which was extended further vide notification number S.O.526 (E) dated the 9th May, 2003 for a period of three years beginning with assessment year 2004-2005; which was extended further vide notification number S.O. 1826(E) dated 26.10.2006 for a period three more financial years commencing with 2006-07 and which was extended further vide notification number S.O. 658(E) dated 22nd March, 2010 for a period of three years beginning with the financial year 2009-10 and which was extended further vide notification number S.O. No. 2899(E) dated 27.12.2011 for a period of three years ending with financial year 2012-13;

And whereas, by notification number S.O. 526(E) dated the 9th May, 2003 the estimated cost was enhanced further from Rs. 81.50 lakh to Rs. 175.00 lakh and whereas, by notification number S.O. 647(E) dated the 12th March, 2013 the estimated cost was enhanced further from Rs. 175.00 lakh to Rs. 675.00 lakh;

And whereas, the said project or scheme is likely to extend beyond twenty one 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 specifying the said project or scheme for a further period of three years;

And whereas the National Committee for Promotion of Social and Economic Welfare, has also decided that further extension will be considered in the instant case after the raised funds have been utilized for the 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 (a) Furnishing and running of Society for the Education of the Crippled Centre for Independent living; (b) Furnishing and running of Society for the Education of the Crippled, Antop Hill School which is being carried out by "Society for Education of the Crippled (Child and Adult), Agripada Municipal School Building, Multivai Street, Bombay-400001", without any change in the approved cost of Rs. 675.00 lakh, as an eligible project or scheme for a further period of three years commencing from the financial year 2015-16 i.e 2015-16, 2016-17 & 2017-18.

[No. 276/2015 / 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.

What to watch

The extension runs for three years commencing with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18.
The approved cost stays at Rs. 675.00 lakh, raised from Rs. 175.00 lakh by S.O. 647(E) dated 12 March 2013, which itself had been raised from Rs. 81.50 lakh by S.O. 526(E) dated 9 May 2003.
The National Committee has decided that any further extension will be considered only after the funds already raised have been utilised for the project.
The project has been specified in an unbroken chain since S.O. 521(E) dated 14 July 1994 and is recorded as likely to extend beyond twenty-one years.

Where you meet it

In the deduction claimed by a donor under section 35AC in the return of income for financial years 2015-16 to 2017-18, and in the certificate the Society issues to donors.

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

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.