Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Shree Brahma Samaj Seva Trust, Gujarat
Notification No.99/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 469(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 - Shree Brahma Samaj Seva Trust, Gujarat.
The notification extends the eligible project of Shree Brahma Samaj Seva Trust, 402, Sapna Apartment, Adarsh High School Road, Near S.T. Stand, Patan 384 265, Gujarat, notified at serial number 4 of S.O. 1370(E) dated 14 June 2011 at an estimated cost of Rs. 7.08 crore for three years ending with financial year 2013-14. The project covers a home for mentally challenged people, distribution of disability aids, repair of old water storage talavs and tanks, educational aids for child labourers, vocational training and micro finance enterprise for rural women, and medical camps with HIV blood screening. It is notified for a further period of three years commencing with financial year 2014-15, that is 2014-15, 2015-16 and 2016-17, without change in the approved cost.
The project was likely to extend beyond three years and the National Committee for Promotion of Social and Economic Welfare, satisfied that it was being executed properly, recommended a further period 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 - SHREE BRAHMA SAMAJ SEVA TRUST, GUJARAT
NOTIFICATION NO.99/2015 [F.NO.V.27015/4/2014-SO(NAT.COM)]/SO 469(E), DATED 11-2-2015
Whereas by notification of the Government of India in the Ministry of Finance (Department of Revenue) number S.O. 1370(E) dated 14/6/2011 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 4, "Home for mentally challenged people, distribution of disability aids, repairing of water storage old Talav/Tanks, educational aids for child laborers, vocational trainings and micro finance enterprise for rural women, organizing medical camps and HIV blood screening programmes" by "Shree Brahma Samaj Seva Trust, 402, Sapna Apartment, Adarsh High School Road, Near S.T. Stand, Patan 384 265, Gujarat", as an eligible project or scheme, at the estimated cost of Rs. 7.08 crore for a period of three years ending with financial year 2013-14;
And whereas the said project or scheme is likely to extend beyond 3 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 specifying 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 "Home for mentally challenged people, distribution of disability aids, repairing of water storage old Talav/Tanks, educational aids for child laborers, vocational trainings and micro finance enterprise for rural women, organizing medical camps and HIV blood screening programmes", which is being carried out by "Shree Brahma Samaj Seva Trust, 402, Sapna Apartment, Adarsh High School Road, Near S.T. Stand, Patan 384 265, Gujarat", without any change in the approved cost of Rs. 7.08 crore for a further period of three years commencing with 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 of income claiming deduction under section 35AC and in the certificate issued by the Trust 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.98/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 468(E) · Notification No.106/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 476(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.