Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Blind People's Association, Ahmedabad
Notification No.41/2015 [F.No.V.27015/3/2015-SO (NAT.COM)] / SO 92(E) was published on 6 January 2015. Its subject is Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Blind People's Association, Ahmedabad.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, notifies the project "Comprehensive rehabilitation, medical & human resource development services for the blind and disabled" carried out by Blind People's Association, Jagdish Chowk, Surdas Marg, Vastrapur, Ahmedabad - 380015, Gujarat, for a further period of three years commencing with financial year 2014-15, that is 2014-15, 2015-16 and 2016-17. The approved cost is unchanged at Rs. 11.00 crore. The project was notified at serial number 2 of S.O. 1111(E) dated 8 August 2005 at an estimated cost of Rs. 2.50 crore for three years beginning with financial year 2005-06, extended by S.O. 2394(E) dated 3 October 2008 for three years beginning with financial year 2008-09 and by S.O. 2885 dated 27 December 2011 for financial years 2011-12, 2012-13 and 2013-14.
The project or scheme is likely to extend beyond nine years, and the National Committee for the Promotion of Social and Economic Welfare, satisfied that it is being executed properly, made a further recommendation under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 for extending it by three years.
| Under the 1961 Act | Now |
|---|---|
| s.35AC | no counterpart recorded |
SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - BLIND PEOPLE'S ASSOCIATION, AHMEDABAD
NOTIFICATION NO. SO 92(E) [NO.41/2015 (F.NO.V.27015/3/2014-SO(NAT.COM))], DATED 6-1-2015
Whereas by notification of the Government of India, in the Ministry of Finance (Department of Revenue) number S.O. 1111(E) dated the 8th August, 2005, 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 2, "Comprehensive rehabilitation, medical & human resource development services for the blind and disabled" by "Blind People's Association, Jagdish Chowk, Surdas Marg, Vastrapur, Ahmedabad - 380015, Gujarat", as an eligible project or scheme, at the estimated cost of Rs. 2.50 crore for a period of three years beginning with financial year 2005-2006; which was extended vide notification number S.O. No.2394(E) Dated 3rd October, 2008 for a further period of three years beginning with financial year 2008-09; and which was further extended vide notification number S.O. 2885 dated 27/12/2011 for a period of three more financial years, i.e., 2011-12, 2012-13 & 2013-14;
And whereas by notification number 2394(E) dated the 3rd October, 2008 the estimated cost was enhanced from Rs. 2.50 crore to Rs. 6.00 crore; and which was further enhanced vide notification number S.O. 2885 dated 27/12/2011 from Rs.6.00 crore to Rs.11.00 crore;
And whereas the said project' or scheme is likely to extend beyond nine years;
And, whereas, the National Committee for the 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 "Comprehensive rehabilitation, medical & human resource development services for the blind and disabled", which is being carried out by "Blind People's Association, Jagdish Chowk, Surdas Marg, Vastrapur, Ahmedabad - 380015 Gujarat", without any change in the approved cost of Rs.11.00 crore, for a further period of three years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
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| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 11M | no counterpart recorded |
financial year 2014-15, retrospectively.
In a donor's return claiming deduction under section 35AC and in the certificate issued by the Association for the year of payment.
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.47/2015 [F.No.V.27015/3/2014-SO(NAT.COM)] / SO 98(E) · Notification No. 1/ 2015 [F.No. 500/25/2014-SO/FTnTR-2(1)] / SO 14(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.