Case law › Notifications › 2015 › Notification No. 281/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3455(E)

Notification 17 December 2015

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

New Delhi, the 17th December, 2015

What this is

Notification No. 281/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3455(E) was published on 17 December 2015. Its subject is New Delhi, the 17th December, 2015.

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 notifies the project "Construction of buildings for Braille Press, library, blind school, auditorium, dormitory, purchase of Braille Press and running of Braille Press Complex at Vidyapalli, Malanda, Mahinagar, South-24 Parganas", carried out by the Blind Persons' Association, Shamsul Huda Road, Kolkata, as an eligible project or scheme for a further period of three years beginning with financial year 2015-16, that is 2015-16, 2016-17 and 2017-18. The approved cost of Rs. 187.50 lakh is left unchanged. The recitals trace the project from S.O. 54(E) dated 16 January 1998, through extensions by S.O. 500(E) dated 26 May 2000, S.O. 1134(E) dated 29 September 2003, S.O. 1405(E) dated 4 September 2006, S.O. 2603(E) dated 14 October 2009 and S.O. 648(E) dated 12 March 2013.

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 it be specified for a further period of three years, the project being likely to extend beyond eighteen years.

Who it reaches

Blind Persons' Association, Kolkata, as the executing body
Donors claiming deduction under section 35AC for payments to the project
Assessing Officers verifying such a claim against the approved cost
The National Committee monitoring execution of 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.

NOTIFICATION

New Delhi, the 17th December, 2015
S.O. 3455(E).—Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 54(E) dated the 16th January, 1998, 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 5, "Construction of buildings for Braille Press, library, blind school, auditorium, dormitory, purchase of Braille Press and running of Braille Press Complex at Vidyapalli, Malanda, Mahinagar, South24 Parganas" by the "Blind Persons' Association, 10/2, Shamsul Huda Road, Kolkata", as an eligible project or scheme for a period of three years beginning with assessment year 1998-1999, which was extended further vide notification number S.O. 500(E) dated the 26th May, 2000 for a period of three years beginning with assessment year 2001-2002, which was extended further vide notification number S.O. 1134(E) dated the 29th September, 2003 for a period of three years beginning with financial year 2004-2005, which was extended further vide notification number S.O.1405(E) dated the 4th September, 2006 for a period of three years beginning with financial year 2006-2007 and which was extended further vide notification number S.O. 2603(E) dated 14th October, 2009 for a period of three years beginning with financial year 2009-10 and which was extended further vide notification number S.O. No. 648(E) dated 12.3.2013 for a period of three years ending with financial year 2014-15;

And whereas the said project or scheme is likely to extend beyond eighteen 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;

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 "Construction of buildings for Braille Press, library, blind school, auditorium, dormitory, purchase of Braille Press and running of Braille Press Complex at Vidyapalli, Malanda, Mahinagar, South-24 Parganas" which is being carried out by the "Blind Persons' Association, 10/2, Shamsul Huda Road, Kolkata", without any change in the approved cost of Rs.187.50 lakh, as an eligible project or scheme for a further period of three years beginning with financial year 2015-16 i.e. 2015-16, 2016-17 & 2017-18.

[No. 281/2015 / 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, running to financial year 2017-18.

What to watch

The extension runs for three financial years: 2015-16, 2016-17 and 2017-18.
The approved cost stays at Rs. 187.50 lakh, which caps the deduction for the project.
The earliest periods were reckoned in assessment years and the later ones in financial years; the recitals must be read carefully when tracing the approval backwards.
No commencement date separate from the financial years named is stated.

Where you meet it

In a donor's claim to deduction under section 35AC and in the certificate issued by the Association in support of 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. 280/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3454(E) · Notification No. 282/2015 [F.No.V.27015/4/2015-SO (NAT.COM)] /SO 3456(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.