Case law › Notifications › 2015 › Notification No.69/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 439(E)

Notification 11 February 2015

Notification No.69/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 439(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 - Disha Charitable Trust, Gujarat

What this is

Notification No.69/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 439(E) was published on 11 February 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 - Disha Charitable Trust, Gujarat.

What it does

The notification amends S.O. 2370(E) dated 3 October 2008 in respect of the project of Disha Charitable Trust, 319, Race Course Towers, Gotri Road, Vadodara 390007, Gujarat, notified at serial number 6, comprising the Disha Special School and Therapy Centre, the Disha Autism Centre and a community based rehabilitation programme. In the Table against serial number 6, in column (4), the maximum cost allowable as deduction under section 35AC is substituted from "Rs. 1.24 crore" to "Rs. 1.24 crore plus corpus fund of Rs. 2.50 crore". The project cost proper is unchanged; a corpus fund of Rs. 2.50 crore is added on top of it.

Why it was issued

The project cost was likely to be enhanced to include a corpus fund and the National Committee for Promotion of Social and Economic Welfare, satisfied that the project was being executed properly, recommended the amendment under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

Disha Charitable Trust, Vadodara
donors making corpus contributions to the project
assessing officers testing donations against the amended 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.35	s.45, s.66
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 - DISHA CHARITABLE TRUST, GUJARAT
NOTIFICATION NO.69/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 439(E), DATED 11-2-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 2370(E) dated 3.10.2008 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 6, "a) Disha Special School and Therapy Centre, b) Disha Autism Centre, c) Community based rehabilitation programme" by "Disha Charitable Trust, 319, Race Course Towers, Gotri Road, Vadodara 390007- Gujarat", as an eligible project or scheme, at the estimated cost of Rs.1.24 crore, for a period of three years ending with financial year 2010-11; which was further extended vide Notification number 1385 (E) dated 14.6.2011 for a further period of three years ending with financial year 2013-14 and which was further extended vide notification number S.O.1963 dated 31.7.2014 for a period of three years ending with financial year 2016-17;
And whereas the project cost is likely to enhance from 'Rs. 1.24 crore' to 'Rs. 1.24 crore plus corpus fond of Rs.2.50 crore';
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 amending the project cost from 'Rs.1.24 crore' to 'Rs.1.24 crore plus corpus fund of Rs.2.50 crore'.
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 amends the said notification number S.O. 2370(E) dated 3.10.2008, to the following effect, namely :-
In the said notification, in the Table against serial number 6, in column (4), relating to maximum, amount of cost to be allowed as deduction under section 35 AC, for the letters, figures and words. "Rs. 1.24 crore", the letters, figures and words "Rs. 1.24 crore plus corpus fund of Rs.2.50 crore" shall be substituted.
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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

This notification amends the cost only; the approval period already runs up to financial year 2016-17 under S.O. 1963 dated 31 July 2014 and is not extended here.
The corpus fund of Rs. 2.50 crore is in addition to, and not within, the approved cost of Rs. 1.24 crore.
The recitals give the earlier extension as "Notification number 1385(E) dated 14.6.2011" without the S.O. prefix, and the later one as S.O. 1963 dated 31 July 2014 without the (E) suffix.

Where you meet it

In a donor's section 35AC claim for a corpus contribution to Disha Charitable Trust, and in the assessing officer's check of column (4) of the Table to S.O. 2370(E).

An example

Ours, not the Board’s: a worked case built from the rule the instrument sets, to show how it falls out.

A donor contributing Rs. 2 crore to the corpus of this project after the amendment is within the added corpus limit of Rs. 2.50 crore, which stands over and above the project cost of Rs. 1.24 crore; before the amendment the aggregate allowable cost was Rs. 1.24 crore in all.

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. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

← Notification No.70/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 440(E) · Notification No.68/2015 [F.No.V.27015/4/2015-SO(NAT.COM)] / SO 438(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.