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Case law › Notifications › 2015 › Notification No.82/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 452(E)
Notification 11 February 2015

Notification No.82/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 452(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 - Arogyaseva Medical Academy of INDIA, Pune

What this is

Notification No.82/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 452(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 - Arogyaseva Medical Academy of INDIA, Pune.

What it does

The notification continues the project 'Kidney care' carried out by Arogyaseva Medical Academy of India, Pune, as an eligible project or scheme under sub-section (1) read with clause (b) of the Explanation to section 35AC. The project was first notified at serial number 24 of S.O. 2370(E) dated 3 October 2008 for three years beginning with financial year 2008-09 and was extended by S.O. 878(E) dated 28 April 2011 for three years ending with financial year 2013-14. It is notified for a further three financial years without any change in the approved cost of Rs. 4.90 crore.

Why it was issued

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 the extension under sub-rule (5) of rule 11M of the Income-tax Rules, 1962.

Who it reaches

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 ActNow
s.35ACno 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 - AROGYASEVA MEDICAL ACADEMY OF INDIA, PUNE
NOTIFICATION NO.82/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 452(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 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 24, "Kidney care" by "Arogyaseva Medical Academy of India, 32/2 A, Erandawane, Pune 411004", as an eligible project or scheme for a period of three years beginning with financial year 2008-09; and which was further extended vide notification number S.O. 878(E) dated 28.4.2011, for a further period of three years ending with financial year 2013-14;
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 for "Kidney care" which is being carried out by "Arogyaseva Medical Academy of India, 32/2 A, Erandawane, Pune 411004", without any change in the approved cost of Rs. 4.90 crore, as an eligible project or scheme for a further period of three financial years commencing with the financial year 2014-15, i.e., 2014-15, 2015-16 and 2016-17.
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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 RulesNow, in the 2026 Rules
Rule 11Mno counterpart recorded

From when

financial year 2014-15.

What to watch

Where you meet it

A reader meets this when a donor's deduction under section 35AC for a payment to this project is examined in assessment, or when the Academy issues its certificate of payment to donors.

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.83/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 453(E)  ·  Notification No.81/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 451(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.