Case law › Notifications › 2015 › Notification No.89/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 459(E)

Notification 11 February 2015

Notification No.89/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 459(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 - SRI Chaitanya Seva Trust, Maharashtra

What this is

Notification No.89/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 459(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.

What it does

Acting under sub-section (1) read with clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961, the Central Government amends its notification S.O. 2302(E) dated 3 October 2011. In the Table to that notification, against serial number (8), in column (4) - the maximum amount of cost to be allowed as deduction under section 35AC - the words "Rs. 582.17 lakh" are substituted by "Rs. 582.17 lakh, which includes cost of construction, equipment and facility creation of Rs. 200 lakh and a corpus fund of Rs. 50 lakh". The project is the Barsana Community Health Centre Project of Sri Chaitanya Seva Trust, Bhaktivedanta Hospital Srishti Complex, Bhaktivedanta Swami Marg, Mira Road (E), District Thane - 401 107, Maharashtra. The total cost is unchanged; what changes is the break-up notified within it.

Why it was issued

The project cost was likely to be recast as Rs. 582.17 lakh including cost of construction, equipment and facility creation of Rs. 200 lakh and a corpus fund of Rs. 50 lakh, 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

Sri Chaitanya Seva Trust, District Thane
donors contributing to the corpus fund of Rs. 50 lakh, now expressly within the approved cost
donors funding construction, equipment and facility creation
assessing officers verifying the composition of the approved cost

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 - SRI CHAITANYA SEVA TRUST, MAHARASHTRA
NOTIFICATION NO.89/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 459(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 8, ''Barsana Community Health Centre Project" 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. 582.17 lakh, for a period of three years ending with financial year 2013-14 and which was further extended vide notification number S.O. 1977(E) dated 31st July, 2014 for a period of three years ending with financial year 2016-17;
And whereas the project cost of Rs. 582.17 lakh is likely to be amended as Rs. 582.17 lakh, which includes cost of construction, equipment and facility creation of Rs. 200 lakh and a corpus fund of Rs. 50 lakh";
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 of Rs. 582.17 lakh, which includes cost of construction, equipment and facility creation of Rs. 200 lakh and a corpus fund of Rs. 50 lakh.
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. 2302(E) dated 3.10.2011, to the following effect, namely :-
'In the said notification, in the Table against serial number (8), 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. 582.17 lakh", the letters, figures and words "Rs. 582.17 lakh, which includes cost of construction, equipment and facility creation of Rs. 200 lakh and a corpus fund of Rs. 50 lakh'' 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

The overall ceiling is unchanged at Rs. 582.17 lakh; only the break-up within it is notified.
This is not an extension of time; the approval period ends with financial year 2016-17 under S.O. 1977(E) dated 31 July 2014.
A corpus contribution now falls within the notified cost up to Rs. 50 lakh, where the unamended entry recognised no corpus component.

Where you meet it

In a donor's return claiming deduction under section 35AC for a corpus or construction contribution, and in the certificate issued by the Trust 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. 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.90/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 460(E) · Notification No.88/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 458(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.