Case law › Notifications › 2015 › Notification No. 280/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3454(E)

Notification 17 December 2015

Notification No. 280/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3454(E)

22 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 280/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3454(E) was published on 17 December 2015. Its subject is 22 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

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. 1295(E) dated 4 June 2008 in relation to the project "Sustainability and building corpus fund for children's home/hospital/educational Institutions of Gandhigram Trust", carried out by Gandhigram Trust, Dindigul District, Tamil Nadu. In the Table to that notification, against serial number 3, in column (4), the entry "Rs. 100.00 lakh including corpus fund of Rs. 50.00 lakh" is substituted by "Corpus Fund of Rs. 100.00 lakh". The whole of the approved cost of Rs. 100.00 lakh is thus treated as corpus fund, the project cost itself being unchanged.

Why it was issued

The National Committee for Promotion of Social and Economic Welfare, being satisfied that the project is being executed properly, recommended under sub-rule (5) of rule 11M that the corpus fund be enhanced from Rs. 50.00 lakh to Rs. 100.00 lakh without any change in the approved project cost of Rs. 100.00 lakh.

Who it reaches

Gandhigram Trust as the executing body
Donors making corpus contributions to the project
Assessing Officers testing a deduction against the corpus limit
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.

22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

NOTIFICATION

New Delhi, the 17th December, 2015

S.O. 3454(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1295(E) dated 4th June, 2008, 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 3, "Sustainability and building corpus fund for children's home/hospital/educational Institutions of Gandhigram Trust" by "Gandhigram Trust, Gandhigram –624302, Dindigul District, Tamilnadu", as an eligible project or scheme for a period of three years beginning with financial year 2008-09 and which was extended further vide notification number S.O. 1389(E) dated 14.6.2011 for a period of three years commencing with financial year 2011-12 and which was extended further vide notification number S.O. No. 448(E) dated 11.2.2015 for a period of three years ending with financial year 2016-17;

And whereas by notification number S.O. 1389(E) dated 14.6.2011 the estimated cost was enhanced from Rs. 50.00 lakh to Rs.100 lakh including corpus fund of Rs.50 lakh;

And whereas the corpus fund is likely to enhance from 50 lakh to Rs. 100 lakh without any change in the approved project cost of Rs. 100.00 lakh;

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 enhancing the corpus fund from Rs. 50.00 lakh to Rs. 100.00 lakh without any change in the approved project cost of Rs. 100.00 lakh;

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), (a) hereby notifies the scheme or project "Sustainability and building corpus fund for children's home/hospital/educational Institutions of Gandhigram Trust", which is being carried out by "Gandhigram Trust, Gandhigram –624302, Dindigul District, Tamilnadu", further amends the said notification number S.O. 1295(E) dated 4th June, 2008, to the following effect, namely:-

In the said notification, in the Table against serial number 3, in column (4), relating to maximum amount of cost to be allowed as deduction under section of 35AC of Income Tax Act, 1961 for the letters, figures and word "Rs.100.00 lakh including corpus fund of Rs. 50.00 lakh" the letters, figures and word "Corpus Fund of Rs. 100.00 lakh" shall be substituted.

[No. 280/2015 / 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

What to watch

The change is to the composition of the approved cost, not its amount: Rs. 100.00 lakh, now wholly corpus fund.
The recitals record that the project was extended by S.O. 448(E) dated 11 February 2015 for three years ending with financial year 2016-17, which is the period during which this amendment operates.
The earlier enhancement of the estimated cost from Rs. 50.00 lakh to Rs. 100.00 lakh was made by S.O. 1389(E) dated 14 June 2011.
No separate commencement date is stated for the amendment.

Where you meet it

In a donor's claim to deduction under section 35AC for a corpus contribution to this project, and in the Trust's certificate supporting it.

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. 279/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3453(E) · Notification No. 281/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3455(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.