Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Seva Mandal Meghraj, Gujarat
Notification No.70/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 440(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 - Seva Mandal Meghraj, Gujarat.
The notification extends the eligible project "Tribal Development" of Seva Mandal Meghraj, At and Post Kasana, Taluka Meghraj, District Sabarkantha, Gujarat, notified at serial number 33 of S.O. 2370(E) dated 3 October 2008 and already extended once by S.O. 2896(E) dated 27 December 2011 for three years from financial year 2011-12. It is now notified 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. 2.76 crore.
The project was likely to extend beyond six years and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended a further extension under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.
| 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 - SEVA MANDAL MEGHRAJ, GUJARAT
NOTIFICATION NO.70/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 440(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 3rd October, 2008, 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 33, "Tribal Development" by "Seva Mandal Meghraj, AT & PO Kasana , Tal Meghraj, District Sabarkantha, Gujarat", as an eligible project or schema for a period of three years beginning with financial year 2008-09 and which was subsequently extended vide notification number S.O. 2896(E) dated 27.12.2011 for a period of three years commencing with financial year 2011-12;
And whereas the said project or scheme is likely to extend beyond six 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 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 "Tribal Development" which is being carried out by "Seva Mandal Meghraj, AT & PO Kasana , Tal Meghraj, District Sabarkantha, Gujarat", without any change in the approved cost of Rs. 2.76 crore, for a further period of three years commencing with the financial year 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.
In a donor's return claiming deduction under section 35AC and in the certificate issued by the organisation 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.71/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 441(E) · Notification No.69/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 439(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.