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Case law › Act 2025 › Section 45 › Circulars and notifications
Section 45

Circulars and notifications on section 45

10 circulars and 2564 notifications on what is now Expenditure on scientific research. Every one of them was issued under the Income-tax Act, 1961. They appear here because the department’s own concordance carries the provision each one names to section 45 of the Income-tax Act, 2025 — which is an inference about where the ground is now covered, not a holding that the instrument still bites.

Circulars

All 10 of them, newest first.
NumberDateWhat it deals with
Circular No. 7/202425 April 2024Extension of due date for filing of form no. 10a/10ab under the income tax act 1961
Circular No. 5/202216 March 2022Relaxation from the requirement of electronic filing of application in Form No.3CF for seeking approval under section 35(1 )(ii)/(iia)/(iii) of the Income-tax Act,1961 (t
Circular No. 3/200812 March 2008Explanatory Notes to the Provisions of the Finance Act, 2007
Circular No. 77820 August 1999285. Procedure to be adopted for dealing with pending as well as fresh applications for approval under section 35(1)(ii)/(iii)
Circular No. 72516 October 1995136. Issue/approval of notifications under section 10(23C)(iv) or section 35(1)(ii)/(iii) after completion of assessment, rectifi­cation of mistake consequent thereto
Circular No. 40019 October 1984Section 10(21) l Income of Approved Scientific Research Associations
Circular No. 29427 February 1981294 dated 27 02 1981
Circular No. 28122 September 1980Finance (No. 2) Act, 1980 - Circular No. 281, Dated 22-9-1980
Circular No. 6817 November 1971Section 154 l Rectification of Mistakes
Circular No. 1812 June 19691412. Cases where tolerance margin of 25 per cent is exceeded because of disallowance of disputed tax liability - Whether penalty imposable for concealment of wealth

Notifications

The 250 most recent of 2564. The rest are on the year lists in the notifications index.
NumberDateWhat it deals with
Notification No. 6/202612 May 2026Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E)30 March 2026इिु बाला, उप सजचि
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E)30 March 2026इिुबाला, उप सजचि
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E)30 March 2026Ministry of Finance
Notification No. 5/202623 March 2026Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E)20 March 2026Ministry of Finance
Notification No. 23/2026 [F. No. 203/08/2025/ITA-II] / SO 1490(E)20 March 2026Ministry of Finance
Notification No. 21/2026 [F. No. 203/06/2025/ITA-II] / SO 1401(E)18 March 2026(Central Board of Direct Taxes)
Notification No. 18/2026 [F. No. 203/05/2025/ITA-II] / SO 1076(E)27 February 2026Ministry of Finance
Notification No. 16/2026 [F.No. 203/04/2025/ITA-II] / SO 433(E)30 January 2026Ministry of Finance
Notification No. 14/2026 [F. No. 203/03/2025/ITA-II] / SO 386(E)27 January 2026Ministry of Finance
Notification No. 175 /2025 [ F.No. 203/46/2024/ITA-II] / SO 6101(E)30 December 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 174/2025 [F. No. 203/01/2025/ITA-II] / SO 6066(E)29 December 2025Ministry of Finance
Notification No. 173/2025 [F. No. 203/45/2024/ITA-II] / SO 6065(E)29 December 2025Christian Medical College Vellore Association (PAN:AAATC1278N) approved under section 35
Notification No. 4/202512 November 2025Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962
Notification No. 3/202517 October 2025Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962
Notification No. 2/202517 October 2025Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rules 1962
Notification No. 01/202527 August 2025Order under clause iia of sub section 1 of section 35 of the income tax act. 1961 read with rule 5F of the income tax rules 1962 1
Notification No. 125/2025 [F. No. 203/38/2024/ITA-II)] / S.O. 3400(E)24 July 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 124/2025 [F. No. 203/39/2024/ITA-II)] / S.O. 3399(E)24 July 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 33/2025 [F. No. 203/33/2024/ITA-II] / SO 1770(E)17 April 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 15/2025 [F. No. 203/27/2024/ITA-II] / SO 673(E)10 February 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 11/2025 [F. No. 203/24/2024/ITA-II] / SO 471(E)27 January 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 07/2025 [F. No. 203/20/2024/ITA-II] / SO 244(E)14 January 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 131/2024 [F.No. 203/13/2024/ITA-II] / SO 5629(E)30 December 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 125/2024 [F. No. 203/07/2024/ITA-II] /SO 5187(E)2 December 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 121/2024 [F. No. 203/02/2024/ITA-II] / SO 5054(E)25 November 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.102/2024 [F.No. 203/12/2024/ITA-II] / SO 3961(E)18 September 2024Ministry of Finance
Notification No. 101/2024 [F.No. 203/19/2024-ITA-II] / SO 3710(E)30 August 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 38/2024 [F. No. 203/10/2021/ITA-II] / SO 1651(E)9 April 2024Ministry of Finance
Notification No. 30/2024 [F. No. 203/20/2023/ITA-II] / SO 1325(E)13 March 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 31/2024 [F. No. 203/22/2023/ITA-II] / SO 1326(E)13 March 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 29/2024 [F. No. 203/17/2023/ITA-II] / SO 1324(E)13 March 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 23/2024 [F. No. 203/24/2023/ITA-II] / SO 859(E)26 February 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 18/2024 [F. No. 203/11/2023/ITA-II] / SO 365(E)30 January 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. ​Notification No. 44 /2023 [F. No. 203/08/2022/ITA-II] / S.O. 2762(E)23 June 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 23/2023 [F. No. 203/07/2022/ITA-II] / SO 1831(E)21 April 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification [F.No.203/02/2022/ITA-II] / SO 270(E)16 January 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 118 /2022 [F. No. 203/13/2021-ITA-II] / SO 5070(E)28 October 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 33/2022 [F. No. 203/06/2021/ITA-II] / SO 1875(E)19 April 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 14/2022 [F. No. 203/03/2021/ITA-II] / SO SO 985(E)3 March 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 128/2021 [F. No. 203/08/2020/ITA-II] / SO 4530(E)31 October 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 79/2021 [F. No. 203/09/2020-ITA-II] / SO 2804(E)12 July 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 70/2021 [F.No.203/06/2020/ITA-II] / SO 2175(E)8 June 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 12 /2021 [F.No. 203/13/2019/ITA-II] / SO 1069(E)9 March 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 07/2020 (F.No.203/02/2019/ITA-II)/SO 389(E)28 January 2020Ministry of Finance
Notification No. 2/2020 [F.No.203/07/2019-ITA-II]3 January 2020(To BE Published in Part II, Sub-section (ii) of section 3 of the Gazette of INDIA)
Notification No. 53/2019 [F.No.203/18/2018/ITA-II]/ SO 2560(E)16 July 2019Ministry of Finance
Notification No. 48/2019 [F.No. 203/20/2014/ITA-II(part)]/SO 2195(E)26 June 2019Ministry of Finance
Notification No. 18/2019 [F.No.203/07/2018/ITA-II)13 March 2019(To BE Published in Part II, Sub-section (ii) of section 3 Extra-ordinary of the Gazette of INDIA)
Notification No. 14/2019 [F.No.203/09/2018/ITA-II]/SO 1142(E)6 March 2019Ministry of Finance
Notification No. 03/2019 [F.No.203/30/2007/ITA-II] / SO 551(E)25 January 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 01/2019 [F. No. 203/21/2018/ITA-II]/ SO 478(E)24 January 2019Ministry of Finance
Notification No. 83/2018 [F.No.203/23/2017/ITA-II]26 November 2018To BE Published in Part II, Sub-section (ii) of section 3 Extraordinary of the Gazette of INDIA
Notification No. 84/2018 [F.No.203/27/2017/ITA-II]26 November 2018~to BE Published I Part II, Sub-section (ii) of Sectioi 3 Extra Ordinary of the Gazen'e of I DIA)
Notification No. 54/2018 [F.No.203/15/2018/ITA-II] / SO 4885(E)18 September 2018Ministry of Finance
Notification No. 40/2018 [F.No.203/17/2017/ITA-II]27 August 2018(To BE Published in Part II, Sub-section (ii) of section 3 of the Gazette of INDIA)
Notification No. 25/2018 [F.No. 203/10/2017-ITA-II] / SO 2289(E)30 May 2018(Central Board of Direct Taxes)
Notification 5/2018 [F. No.203/02/2017/ITA-II]22 January 2018(To BE Published in Part II, Sub-section (ii) of section 3 of the Gazette of INDIA)
Notification No. 81/2017 [F.No.203/29/2016/ITA-II]28 August 2017(To BE Published in the Gazette of INDIA, Extraordinary, Part II, Sub-section (ii) of section 3)
Notification No.38/2017 [F. No. 203/24/2016/ITA-II] / SO 1588(E)15 May 2017Ministry of Finance
Notification No. 1/2017 [F. No. V.-27015/6/2016-SO (NAT.COM)] / SO 160(E)17 January 2017Ministry of Finance
Notification 64/2016 [F.No. 203/38/2015/ITA-II]2 August 2016(To BE Published in Part II. Sub-section (ii) of section 3 of the Gazette of INDIA)
Notification No. 58/2016 [F.No.203/33/2015/ITA-II]18 July 2016(To BE Published in Part II, Sub-section (ii) of section 3 of the Gazette of INDIA)
Notification No. 247/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3057(E)10 November 2015New Delhi, the 10th November, 2015
Notification No. 248/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3058(E)10 November 2015¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 33
Notification No.240/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3050(E)10 November 2015Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes
Notification No.237/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3047(E)10 November 2015Section 35AC of the Income-tax Act, 1961 – Eligible Projects or Schemes, Expenditure on – Notified Eligible Projects or Schemes
Notification No.235/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3045(E)10 November 2015Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes
Notification No.223/2015 [F.No.V.27015/3/2015-SO(NAT.COM)] / SO 3033(E)10 November 2015Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes
Notification No.220/2015 [F.No.V.27015/3/2015-SO (NAT.COM)] / SO 2854(E)16 October 2015Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes -
Notification No.190/2015 [F.No.V.27015/2/2015-SO (NAT.COM)] / SO 1977(E)20 July 2015Section 35AC of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Dr.babasaheb Ambedkar Vaidyakiya Pratist
Notification No. 141/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1571(E)15 June 2015म0 खन लाल मीना, उप सिचव (रा <ीय सिमित)
Notification No. 142/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1572(E)15 June 2015New Delhi, the 15th June, 2015
Notification No. 147/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1576(E)15 June 2015New Delhi, the 15th June, 2015
Notification No. 149/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1578(E)15 June 2015म0 खन लाल मीना, उप सिचव(रा <ीय सिमित)
Notification No. 153/2015 [F.No.V. 27015/1/2015-SO (NAT.COM)]/SO 1582(E)15 June 2015New Delhi, the 15th June, 2015
Notification No.163/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1488(E)4 June 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Aksh
Notification No.136/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1482(E)4 June 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Nati
Notification No.131/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1477(E)4 June 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - LOK
Notification No.137/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1483(E)4 June 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Andh
Notification No.125/2015 [F.No.V.27015/1/2015-SO(NAT.COM)] / SO 1471(E)4 June 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Help
Notification No. 22/2015 [F. No. 203/07/2014/ITA-II]13 March 2015Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions - Indian Institute of Technology
Notification No.123/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 493(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Blin
Notification No.114/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 484(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Bhar
Notification No.105/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 475(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Delh
Notification No.89/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 459(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - SRI
Notification No.84/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 454(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Sank
Notification No.81/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 451(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Empa
Notification No.79/2015 [F.No.V.27015/4/2015-SO(NAT.COM)] / SO 449(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Yuga
Notification No.77/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 447(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Bhar
Notification No.74/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 444(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Asso
Notification No.69/2015 [F.No.V.27015/4/2014-SO(NAT.COM)] / SO 439(E)11 February 2015Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Dish
Notification No. 1/2014 [F.No.V.27015/3/2014-SO(NAT.COM)]/SO 3171(E)12 December 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes – Swa-
Notification No. 3/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1926(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Bhar
Notification No. 6/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1929(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Soci
Notification No. 7/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1930(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Cans
Notification No. 12/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1935(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Pras
Notification No. 15/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1938(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Iskc
Notification No. 16/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1939(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - DR B
Notification No. 31/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1954(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Jami
Notification No. 36/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1959(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Shir
Notification No. 39/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1962(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Shan
Notification No. 43/2014 [F.No.V.27015/1/2014-SO(NAT.COM)]/SO 1966(E)31 July 2014Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - Bhar
Notification No. 8/2014 [F. No. 203/03/2013-ITA-II]/SO 414(E)22 January 2014Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations /institutions - Amrita Vishwa Vidhyapeetham Un
Notification No. 7/2014 [F. No. 203/55/2012-ITA-II]/SO 415(E)22 January 2014Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions - Institute of Liver & Biliary Sc
Notification: NC-102/2012 [S.O. 632(E)] Date of Issue: 12/3/201312 March 2013Section 35AC, read with Explanation (b) thereto of the Income-tax Act, 1961 - Eligible Projects or Schemes, Expenditure on - Notified Eligible Projects or Schemes - the N
Notification No. 45/201229 October 2012Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions - National Institute of Ocean Tec
Notification No. 41/201228 September 2012Section 35(1)(iii) of the income-tax act, 1961 - scientific research expenditure - approved social science or statistical research associations or institutions
Notification No. NC-127/2011 [S.O.2888(E)]27 December 2011Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes - SNS
Notification No. NC-122/2011 [S.O.2883(E)]27 December 2011Section 35AC, read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes - Hind
Notification No. 59/20113 November 2011Section 35(1)( ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions - Institute of Seismological Res
Notification No. 55/201110 October 2011Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions - Indian Institute of Technology
Notification No. 53/201130 September 2011Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions - Council of Scientific & Industr
Notification No. 39/201128 July 2011Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Research Associations/institutions - Central Manu
Notification No. 31/20111 June 2011American Institute of Indian Studies, NEW Delhi Notified as AN Approved Organization under section 35(1)(III)
Notification No. 17/20111 April 2011Income-tax : Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 13/20117 March 2011Section 35(1)(ii) of Income-tax Act
Notification No. 9/201115 February 2011Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 10/201115 February 2011Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research associations/institutions
Notification No. 4515 June 2010Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 4415 June 2010Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure-Approved social science or statistical research associations or institutions
Notification No. 3925 May 2010Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 34/2010 [S.O.1135(E)]17 May 2010Section 35AC(1), read with Explanation (b) thereto, of the Income-tax Act, 1961 - Eligible projects or schemes, expenditure on - Notified eligible projects or schemes
Notification No. 3211 May 2010Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 3127 April 2010Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 3027 April 2010Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research associations or institutions
Notification No. 2822 April 2010Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 2722 April 2010Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 2622 April 2010Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 628 January 2010Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 528 January 2010Section 35(1)(iii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved social or statistical research association or institutions
Notification No. 428 January 2010Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research association/institutions
Notification No. 9930 December 2009Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research or associations or institutions – Appro
Notification No. 9830 December 2009Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research or associations or institutions - Appro
Notification No. 9730 December 2009Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research or associations or institutions - Appro
Notification No. 9630 December 2009Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure- Approved research associations/institutions – Approval of The Institute of Road Transport
Notification No. 9530 December 2009Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure- Approved research associations/institutions - Approval of Diabetic Association of India,
Notification No. 10030 December 2009Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure- Approved research associations/institutions - Approval of Thiagarajar College of Engineer
Notification No. 9026 November 2009Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 8926 November 2009Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 8826 November 2009Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 8726 November 2009Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 8626 November 2009Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 8526 November 2009Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 7926 October 2009Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 776 October 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 765 October 2009Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 7125 September 2009Section 35(1)(III) of the Income -tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 6915 September 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 6815 September 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 664 September 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Institutions
Notification No. 641 September 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Institutions
Notification No. 6331 August 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Institutions
Notification No. 6218 August 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 6031 July 2009Section 35(1)(III) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Research or Associations or Institutions
Notification No. 5931 July 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Institutions
Notification No. 579 July 2009Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 569 July 2009Section 35(1) (ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/institutions
Notification No. 5526 June 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 5426 June 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 5325 June 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 5225 June 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 5125 June 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 5025 June 2009Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 4520 May 2009Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 4313 May 2009Section 35(1)(iii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Research Associations or Institutions
Notification No. 4213 May 2009Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 4130 April 2009Section 35(1)( ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 4028 April 2009Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 3928 April 2009Section 35(1)(ii ) of the Income-tax act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
Notification No. 3828 April 2009Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 2716 March 2009Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 1322 January 2009Section 35(1)(iii ) of the Income-tax Act, 1961 - Scientific Research Expenditure- Approved Social Science or Statistical Research Associations or Institutions
Notification No. 1222 January 2009Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 25 January 2009Income-tax (Second Amendment) Rules, 2009 - Amendments in rule 5D and 5E
Notification No. 1033 November 2008Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 10124 October 2008Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 951 October 2008Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 941 October 2008Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/institutions
Notification No. 778 July 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 4625 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 4418 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 4318 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 4217 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 4117 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 4017 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 3917 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 3814 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 3714 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 3614 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 3514 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 3210 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 315 March 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 2612 February 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 2512 February 2008Approval of an institution under section 28 of the Income-tax Act, 1961
Notification No. 2412 February 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 226 February 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 184 February 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 174 February 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 164 February 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 151 February 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 1323 January 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 1223 January 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 0918 January 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 0818 January 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 1018 January 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 048 January 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 012 January 2008Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 29119 December 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 29018 December 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 28710 December 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 28027 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 27927 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 27827 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 27516 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 27416 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 27313 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 2695 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 2685 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 2675 November 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 26630 October 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 26530 October 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 26322 October 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 2568 October 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 24130 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 24030 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 23730 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 23524 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 23424 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 23021 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 22921 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 22821 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 22721 August 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 22614 August 2007Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific re­search expenditure - Approved scientific research associations/institutions
Notification No. 2229 August 2007Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific re­search expenditure - Approved scientific research associations/institutions
Notification No. 2219 August 2007Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific re­search expenditure - Approved scientific research associations/institutions
Notification No. 2209 August 2007Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific re­search expenditure - Approved scientific research associations/institutions
Notification No. 2199 August 2007Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific re­search expenditure - Approved scientific research associations/institutions
Notification No. 2189 August 2007Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research associations or institutions
Notification No. 20418 June 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 17924 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 17824 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 17724 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 17216 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 16811 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 16711 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 16611 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 16510 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 16410 May 2007Approval of an institution under section 35 of the Income-tax Act, 1961
What this page does not tell you. It does not tell you which of these is still operative. A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under. Read the latest one first, then work backwards.

Back to section 45.