Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - SRI Chaitanya Seva Trust, Maharashtra
Notification No.85/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 455(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 - SRI Chaitanya Seva Trust, Maharashtra.
The Central Government, under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, amends and notifies the project "Bhaktivedanta Hospital-community Health Services" carried out by Sri Chaitanya Seva Trust, Bhaktivedanta Hospital Srishti Complex, Bhaktivedanta Swami Marg, Mira Road (E), District Thane - 401 107, Maharashtra, by extending the scope of the work. The extended scope is, first, promoting positive and preventive health including cardiac care and urology and by creation and setting up of community health centres in remote areas in the course of village adoption in Thane district and adjoining areas to supplement the development programmes of the Government like IRDP in tribal and rural areas, including rural empowerment activities such as water conservation, organic farming, alternative energy and soil biotechnology; and second, capital expenditure of Rs. 2000 lakh including the capital cost of construction, infrastructure and equipment for the various community healthcare initiatives of the Trust. The project stands notified at serial number 7 of S.O. 2302(E) dated 3 October 2011 at an estimated cost of Rs. 3865.36 lakh for three years ending with financial year 2013-14 and was extended by S.O. 1976(E) dated 31 July 2014 for three years ending with financial year 2016-17.
The National Committee for Promotion of Social and Economic Welfare, satisfied that the project or scheme is being executed properly, recommended under sub-rule (5) of rule 11M of the Income-tax Rules, 1962 that the project be amended by extending the scope of work in those terms.
| 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 - SRI CHAITANYA SEVA TRUST, MAHARASHTRA
NOTIFICATION NO.85/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 455(E), DATED 11-2-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 2302(E) dated 3.10.2011 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 7, ''Bhaktivedanta Hospital-community Health Services" by "Sri Chaitanya Seva Trust, Bhativedanta Hospital Srishti Complex, Bhaktivedanta Swami Marg, Mira Road, (E), District Thane - 401 107 Maharashtra", as an eligible project or scheme, at the estimated cost of Rs. 3865.36 lakh, for a period of three years ending with financial year 2013-14. and which was further extended vide notification number S.O. 1976(E) dated 31st July, 2014 for a period of three years ending with financial year 2016-17;
And whereas the project is likely to be amended as "extending the scope of work as (i) Promoting positive/preventive health including cardiac care, urology and by creation and setting up of community health centres in remote areas in the course of village adoption in Thane district and adjoining areas to supplement the development programmes of the Government like IRDP, in tribal and rural areas, including rural empowerment activities like water conservation, organic fanning, alternative energy, soil biotechnology, etc., thus aimed at considerable health improvement amongst the locals (ii) Capital Expenditure of Rs. 2000 lakh including capital cost of construction, infrastructure, equipment, etc., for the various community healthcare initiatives of the Trust";
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 by extending the scope of work as "(i) Promoting positive/preventive health including cardiac care, urology and by creation and setting up of community health centres in remote areas in the course of village adoption in Thane district and adjoining areas to supplement the development programmes of the Government like IRDP, in tribal and rural areas, including rural empowerment activities like water conservation, organic farming, alternative energy, soil biotechnology, etc., thus aimed at considerable health improvement amongst the locals (ii) Capital Expenditure of Rs. 2000 lakh including capital cost of construction, infrastructure, equipment, etc., for the various community healthcare initiatives of the Trust";
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 by extending the scope of work as ''(i) Promoting positive/preventive health including cardiac care, urology and by creation and setting up of community health centres in remote areas in the course of village adoption in Thane district and adjoining areas to supplement the development programmes of the Government like IRDP, in tribal and rural areas, including rural empowerment activities like water conservation, organic farming, alternative energy, soil biotechnology, etc., thus aimed at considerable health improvement amongst the locals (ii) Capital Expenditure of Rs. 2000 lakh including capital cost of construction, infrastructure, equipment, etc., for the various community healthcare initiatives of the Trust";.
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 amend and notifies the scheme or project ''Bhaktivedanta Hospital-community Health Services" by extending the scope of work as "(i) Promoting positive/preventive health including cardiac care, urology and by creation and setting up of community health centres in remote areas in the course of village adoption in Thane district and adjoining areas to supplement the development programmes of the Government like IRDP, in tribal and rural areas, including rural empowerment activities like water conservation, organic farming, alternative energy, soil biotechnology, etc., thus aimed at considerable health improvement amongst the locals (ii) Capital Expenditure of Rs. 2000 lakh including capital cost of construction, infrastructure, equipment, etc., for the various community healthcare initiatives of the Trust", which is being carried out by "Sri Chaitanya Seva Trust, Bhativedanta Hospital Srishti Complex, Bhaktivedanta Swami Marg, Mira Road, (E), District Thane - 401 107 Maharashtra", without any change in the approved cost of Rs. 3865.36 lakh.
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| Rule of the 1962 Rules | Now, in the 2026 Rules |
|---|---|
| Rule 11M | no counterpart recorded |
In a donor's return claiming deduction under section 35AC and in the certificate issued by the Trust, where the expenditure must answer to the notified scope of work.
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.86/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 456(E) · Notification No.84/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 454(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.