Case law › Notifications › 2015 › Notification No.46/2015 [F.No.V.27015/3/2014-SO(NAT.COM)] / SO 97(E)

Notification 6 January 2015

Notification No.46/2015 [F.No.V.27015/3/2014-SO(NAT.COM)] / SO 97(E)

Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Iskcon Food Relief Foundation, Mumbai

What this is

Notification No.46/2015 [F.No.V.27015/3/2014-SO(NAT.COM)] / SO 97(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 - Iskcon Food Relief Foundation, Mumbai.

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, notifies the scheme or project "Providing mid-day meal to 50,000 school-students in Delhi", carried out by Iskcon Food Relief Foundation, Hare Krishna Land, Juhu, Mumbai - 400049, for a further period of three years commencing with financial year 2014-15, that is 2014-15, 2015-16 and 2016-17, without any change in the approved cost of Rs. 27.16 crore. The project stood notified at serial number 17 of S.O. 708(E) dated 25 May 2005 at an estimated cost of Rs. 3.64 crore for three years beginning with financial year 2005-06, was extended by S.O. 1312(E) dated 4 June 2008 for three years beginning with financial year 2008-09 and again by S.O. 1374(E) dated 14 June 2011 for three years ending with financial year 2013-14; the cost was raised to Rs. 1073.11 lakh by the 2008 notification and to Rs. 27.16 crore by the 2011 notification.

Why it was issued

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, recommended a further period of three years under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

Iskcon Food Relief Foundation, Mumbai
donors funding the mid-day meal programme in Delhi
assessing officers verifying the approved period and the Rs. 27.16 crore ceiling

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 words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 35AC, READ WITH EXPLANATION (b) THERETO, OF THE INCOME-TAX ACT, 1961 - ELIGIBLE PROJECTS OR SCHEMES, EXPENDITURE ON - NOTIFIED ELIGIBLE PROJECTS OR SCHEMES - ISKCON FOOD RELIEF FOUNDATION, MUMBAI
NOTIFICATION NO.46/2015 [F.NO.V.27015/3/2014-SO(NAT.COM)]/SO 97(E), DATED 6-1-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O.708(E), dated the 25th May, 2005, 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 17, "Providing mid-day meal to 50,000 school-students in Delhi" by "Iskcon Food Relief Foundation', Hare Krishna Land, Juhu, Mumbai - 400049", as an eligible project or scheme, at the estimated cost of Rs. 3.64 crore for a period of three years beginning with financial year 2005-2006; which was extended further vide notification number S.O. 1312(E), dated 4th June, 2008 for a period of three years beginning with financial year 2008-09; and which was further extended vide notification number S.O. 1374(E), dated 14.6.2011 for three years ending with financial year 2013-14;
And whereas by notification number S.O. 1312(E) dated 4th June, 2008 the estimated cost was enhanced from Rs.3.64 crore to Rs. 1073.11 lakh; and which was further enhanced vide notification number S.O. 1374(E), dated 14.6.2011 from Rs. 1073.11 lakh to Rs.27.16 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 "Providing mid-day meal to 50,000 school-students in Delhi", which is being carried out by "Iskcon Food Relief Foundation, Hare Krishna Land, Juhu, Mumbai - 400049", without any change in the approved cost of Rs.27.16 crore, for a further period of three years commencing with financial years 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
■■

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 2014-15.

What to watch

The further period is financial years 2014-15, 2015-16 and 2016-17, notified on 6 January 2015, after the first of those years had begun.
The approved cost is unchanged at Rs. 27.16 crore; no fresh enhancement is granted.
The extension is continuous with the approval that ended with financial year 2013-14.

Where you meet it

In a donor's return claiming deduction under section 35AC and in the certificate issued by the Foundation for the year of payment.

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.43/2015 [F.No.V.27015/3/2014-SO(NAT.COM)] / SO 94(E) · Notification No.47/2015 [F.No.V.27015/3/2014-SO(NAT.COM)] / SO 98(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.