Sub-section (1) lets an assessee entitled or required to attend before any income-tax authority or the Appellate Tribunal do so through an authorised representative; sub-section (2) takes that right away where he is required to attend personally for examination on oath or affirmation under section 246. Sub-section (3)(a) lists the nine categories who can be an authorised representative, all requiring written authority — a relative or regular employee, an officer of a scheduled bank with which the assessee has a current account or regular dealings, a legal practitioner entitled to practise in any civil court in India, an accountant, a person who has passed a Board-recognised accountancy examination, a person with prescribed educational qualifications, two grandfathered categories tied to the former Union territories and to section 288(2)(vii) of the Income-tax Act, 1961, and any other prescribed person. Clause (b) defines "accountant" as a chartered accountant holding a valid certificate of practice and then excludes a long list of persons connected with the assessee — but expressly not for the purpose of representing the assessee under sub-section (1). Sub-section (4) disqualifies four classes from representing anyone and fixes how long each disqualification lasts: permanently for a person dismissed or removed from Government service, for such time as the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner orders for a person convicted in an income-tax matter or penalised under the Act (with named penalty exceptions), for the duration of the insolvency, and ten years for a person convicted of an offence involving fraud. Sub-section (5) links professional misconduct findings to the right to appear, and lets the prescribed authority disqualify a non-professional found guilty of misconduct in income-tax proceedings; sub-section (6) requires a hearing, allows an appeal to the Board within one month, and suspends the order for one month or until the appeal is disposed of. Sub-sections (7) and (8) carry over disqualifications under the 1922 and 1961 Acts and define "relative".
Why it is there
Representation is opened widely — well beyond lawyers and accountants — while the disqualification machinery keeps out those whose conduct or position makes them unfit, with time limits and an appeal so that exclusion is not indefinite or unreviewable. Confining the "accountant" exclusions so that they do not apply to representation reflects that appearing for an assessee is not the same as certifying his accounts.
Who it applies to
An assessee entitled or required to attend before an income-tax authority or the Appellate Tribunal
A person authorised in writing by the assessee, falling in one of the nine categories in sub-section (3)(a)
A chartered accountant holding a valid certificate of practice under the Chartered Accountants Act, 1949
A legal practitioner entitled to practise in any civil court in India
The Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner, who fixes the period of disqualification under sub-section (4)(b)
The prescribed income-tax authority, which may disqualify a non-professional under sub-section (5)(b)
The Board, which hears the appeal under sub-section (6)(b)
The figures, and what each one turns on
Read the condition in the same row. A figure quoted without it is a wrong answer with a citation attached.
What
Figure
The condition on it
Where
Threshold for a relative's shareholding or interest in the assessee
Rs. 1,00,000 face value
Relevant to the exclusions from the definition of "accountant"; the same figure applies to a relative's indebtedness to the assessee and to a guarantee or security given by a relative
515(3)(b)(ii)(G)
Disqualification for conviction of an offence involving fraud
10 years from the date of conviction
Under sub-section (4)(d); the same ten-year period appears in the exclusion from the definition of "accountant"
515(4)(iv) and 515(3)(b)(ii)(I)
Time to appeal to the Board against a disqualification order or direction
1 month from the order or direction
Applies to orders under sub-section (4)(b) and directions under sub-section (5)(b)
515(6)(b)
Suspension of a disqualification order
1 month from the making of the order
It does not take effect until then, or until the appeal is disposed of if one has been filed
515(6)(c)
What this means in practice
The written authorisation is the operative document — every category in sub-section (3)(a) is a "person authorised by the assessee, in writing". The categories are broad: a relative, a regular employee or an officer of your bank can appear, and you are not confined to lawyers and chartered accountants. The exclusions attached to the definition of "accountant" are the point most often read too widely: they are expressly stated not to apply where the accountant is representing the assessee under sub-section (1), so a person barred from certifying or auditing may still appear. The right to be represented does not extend to a personal examination on oath under section 246, where you must attend yourself. If a disqualification order is made against your representative, it does not bite for a month, and an appeal to the Board within that month keeps it suspended until disposal.
An example
Illustrative only, and invented for this page. The figures are chosen to show the rule biting, not taken from any real matter.
A company authorises in writing its own regular employee, who is a chartered accountant holding a certificate of practice, to appear before the Assessing Officer. The exclusion of an officer or employee of the assessee sits in the definition of 'accountant' in clause (b), but that definition opens 'but does not include [except for representing the assessee under sub-section (1)]' — so the exclusions do not bar appearance, and he may represent the company even though he could not audit or certify for it. The right does have a hard limit: where the assessee is required to attend personally for examination on oath or affirmation under section 246, sub-section (2) takes representation away altogether and he must attend himself. A representative convicted of an offence involving fraud is out for ten years from the date of conviction under sub-section (4)(d).
Where you meet this section
At any hearing before an income-tax authority or the Appellate Tribunal, where the written authorisation is the operative document for every one of the nine categories in sub-section (3)(a). A representative also meets the section in an order of disqualification made by the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner under sub-section (4)(b), or a direction by the prescribed income-tax authority under sub-section (5)(b) — neither taking effect for a month, and an appeal to the Board within that month keeping it suspended until disposal.
The words themselves
An assessee, entitled or required to attend before any income-tax authority or the Appellate Tribunal for any proceeding under this Act, may attend through an authorised representative.
Section 515(1), Income-tax Act, 2025.
What people get wrong
Applying the exclusions in the definition of "accountant" to representation. Clause (b) opens with "but does not include [except for representing the assessee under sub-section (1)]", so those exclusions do not bar appearance.
Assuming only professionals may appear. Sub-section (3)(a) includes a relative or regular employee of the assessee and an officer of the assessee's scheduled bank, among others.
Sending a representative to a personal examination. Sub-section (2) removes the right where attendance is required personally for examination on oath or affirmation under section 246.
Treating every penalty under the Act as a disqualifier. Sub-section (4)(b) excepts a penalty imposed under section 271(1)(ii) or 272A(1)(d) of the Income-tax Act, 1961 or section 465(1)(d) of this Act.
Treating a disqualification order as immediately effective. Sub-section (6)(c) suspends it for one month, and longer if an appeal to the Board is filed.
Overlooking sub-section (7). A person disqualified under section 61(3) of the 1922 Act or section 288(5) of the 1961 Act remains disqualified here.
What this replaced
The correspondence is the Income Tax Department’s own, from its comparison utility for the 1961 and 2025 Acts. A renumbering is the easy half; whether the words changed is the half that decides cases.
Rules of the Income-tax Rules, 2026 that work section 515. Where the rule’s own heading names the section we say so; the rest are marked on reading the rule, which is our derivation and not the department’s. A rule that serves the section silently and that we have missed will not appear here.
Rule 33 — Conditions subject to which approval is to be granted to a research association for deduction for expenditure on scientific research under section 45(4) read with section 45(3)(a) — on reading the rule
Rule 35 — Prescribed authority, procedure, form, manner and conditions for approval by a company for deduction for expenditure on scientific research under section 45(3)(b) — on reading the rule
Rule 38 — Conditions for notification of agricultural extension projects under section 47(1)(a) — on reading the rule
Rule 66 — Furnishing of audit report for claiming deduction under section 46 or 138 or 139 or 140 or 141 or 142 or 143 or 144 — on reading the rule
Rule 68 — Furnishing of report under section 146 — on reading the rule
Rule 76 — Foreign tax credit — on reading the rule
Rule 85 — Report from an accountant to be furnished under section 172 — on reading the rule
Rule 137 — Form of report for computation of book profit of companies — on reading the rule
Rule 138 — Form of report for computation of adjusted total income by certain persons other than a company — on reading the rule
Rule 145 — Statements under sections 221(4), 222(2), 223(5) and 224(9) — on reading the rule
Rule 172 — Procedure for purposes of determining expenses for audit or inventory valuation — on reading the rule
Rule 221 — Form for furnishing certificate of accountant under section 398(2) for person responsible for deduction or collection of tax as per section 394(1) [Table: Sl. Nos. 1 to 5 and 9] not to be deemed to be an assessee in default — on reading the rule
Rule 235 — Information or documents to be furnished under section 506 — on reading the rule
Rule 250 — Definitions for the purposes of rules 251 to 268 — on reading the rule
Rule 251 — Accountancy examinations recognised — on reading the rule
Rule 252 — Educational qualifications prescribed — on reading the rule
Rule 253 — Nature of business relationship — on reading the rule
Rule 254 — Appearance by Authorised Representative in certain cases — on reading the rule
Rule 256 — Application for registration — on reading the rule
Rule 257 — Certificate of registration — on reading the rule
Rule 260 — Removal of name of authorised income-tax practitioner who is insolvent or on whom penalty has been imposed — on reading the rule
Rule 261 — Prescribed authority to order an inquiry — on reading the rule
Rule 265 — Order of the prescribed authority — on reading the rule
Rule 282 — Notification of pension fund and other conditions to be satisfied by the pension fund — on reading the rule
Rule 285 — Computation of exempt income in nature of capital gains in connection with relocation of original fund, etc. — on reading the rule
Rule 331 — Procedure for approval under Paragraph (1)(z)(i) and (ii) of Schedule XV to the Act — on reading the rule
A circular binds the department, not you and not a court. Every one below was written under the 1961 Act; it reaches this section because the department’s own concordance carries the provision it names to this one.
Circular No. 10/2002 — 1174. Submission of No Objection Certificate in case of remittance to a non-resident 2002-10-09
Circular No. 767 — Submission of No Objection Certificate in case of remittance to a non-resident 1998-05-22
Circular No. 759 — Submission of No Objection Certificate in case of remittance to a non-resident 1997-11-18
Circular No. 412 — 801. Filing of returns by political parties/its units at State or district level in terms of sub-section (4B) - Obligation therefo 1985-03-02
A notification is made under a power the Act gives and, within that power, is law. These too were made under the 1961 Act and are placed here by the department’s concordance. We hold 260 in all; the 250 most recent are listed.
Notification No. 45/2012 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2012-10-29
Notification No. 41/2012 — Section 35(1)(iii) of the income-tax act, 1961 - scientific research expenditure - approved social science or statistical research 2012-09-28
Notification No. 59/2011 — Section 35(1)( ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2011-11-03
Notification No. 55/2011 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2011-10-10
Notification No. 53/2011 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2011-09-30
Notification No. 39/2011 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Research 2011-07-28
Notification No. 31/2011 — American Institute of Indian Studies, NEW Delhi Notified as AN Approved Organization under section 35(1)(III) 2011-06-01
Notification No. 17/2011 — Income-tax : Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associ 2011-04-01
Notification No. 9/2011 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2011-02-15
Notification No. 10/2011 — Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research 2011-02-15
Notification No. 45 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2010-06-15
Notification No. 44 — Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure-Approved social science or statistical research a 2010-06-15
Notification No. 39 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2010-05-25
Notification No. 32 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2010-05-11
Notification No. 31 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2010-04-27
Notification No. 30 — Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research 2010-04-27
Notification No. 28 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2010-04-22
Notification No. 27 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2010-04-22
Notification No. 26 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2010-04-22
Notification No. 6 — Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2010-01-28
Notification No. 5 — Section 35(1)(iii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved social or statistical research associa 2010-01-28
Notification No. 4 — Section 35(1)(ii) of the Income-Tax Act, 1961 - Scientific research expenditure - Approved scientific research association/institu 2010-01-28
Notification No. 99 — Section 35(1)(iii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved social science or statistical research 2009-12-30
Notification No. 98 — Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research 2009-12-30
Notification No. 97 — Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research 2009-12-30
Notification No. 96 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure- Approved research associations/institutions – App 2009-12-30
Notification No. 95 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure- Approved research associations/institutions - App 2009-12-30
Notification No. 100 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure- Approved research associations/institutions - App 2009-12-30
Notification No. 90 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 89 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 88 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 87 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 86 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 85 — Approval of an institution under section 35 of the Income-tax Act, 1961 2009-11-26
Notification No. 79 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2009-10-26
Notification No. 77 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-10-06
Notification No. 76 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/instit 2009-10-05
Notification No. 71 — Section 35(1)(III) of the Income -tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/inst 2009-09-25
Notification No. 69 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-09-15
Notification No. 68 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-09-15
Notification No. 66 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Inst 2009-09-04
Notification No. 64 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Inst 2009-09-01
Notification No. 63 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Inst 2009-08-31
Notification No. 62 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-08-18
Notification No. 60 — Section 35(1)(III) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Research 2009-07-31
Notification No. 59 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations / Inst 2009-07-31
Notification No. 57 — Section 35(1)(ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/instit 2009-07-09
Notification No. 56 — Section 35(1) (ii) of the Income-tax Act, 1961 – Scientific research expenditure – Approved scientific research associations/insti 2009-07-09
Notification No. 55 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-26
Notification No. 54 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-26
Notification No. 53 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-25
Notification No. 52 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-25
Notification No. 51 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-25
Notification No. 50 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2009-06-25
Notification No. 45 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-05-20
Notification No. 43 — Section 35(1)(iii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Social Science or Statistical Researc 2009-05-13
Notification No. 42 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-05-13
Notification No. 41 — Section 35(1)( ii) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-04-30
Notification No. 40 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-04-28
Notification No. 39 — Section 35(1)(ii ) of the Income-tax act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2009-04-28
Notification No. 38 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-04-28
Notification No. 27 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-03-16
Notification No. 13 — Section 35(1)(iii ) of the Income-tax Act, 1961 - Scientific Research Expenditure- Approved Social Science or Statistical Research 2009-01-22
Notification No. 12 — Section 35(1)(ii ) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/insti 2009-01-22
Notification No. 103 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2008-11-03
Notification No. 101 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2008-10-24
Notification No. 95 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2008-10-01
Notification No. 94 — Section 35(1)(II) of the Income-tax Act, 1961 - Scientific Research Expenditure - Approved Scientific Research Associations/instit 2008-10-01
Notification No. 77 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-07-08
Notification No. 46 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-25
Notification No. 44 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-18
Notification No. 43 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-18
Notification No. 42 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-17
Notification No. 41 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-17
Notification No. 40 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-17
Notification No. 39 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-17
Notification No. 37 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-14
Notification No. 36 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-14
Notification No. 35 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-14
Notification No. 32 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-10
Notification No. 31 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-03-05
Notification No. 26 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-12
Notification No. 24 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-12
Notification No. 22 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-06
Notification No. 20 — Amendment of the Income-tax Rules under section 142 of the Income-tax Act, 1961 2008-02-05
Notification No. 18 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-04
Notification No. 17 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-04
Notification No. 16 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-04
Notification No. 15 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-02-01
Notification No. 13 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-23
Notification No. 12 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-23
Notification No. 09 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-18
Notification No. 08 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-18
Notification No. 10 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-18
Notification No. 04 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-08
Notification No. 01 — Approval of an institution under section 35 of the Income-tax Act, 1961 2008-01-02
Notification No. 291 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-12-19
Notification No. 290 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-12-18
Notification No. 287 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-12-10
Notification No. 280 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-27
Notification No. 279 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-27
Notification No. 278 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-27
Notification No. 275 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-16
Notification No. 274 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-16
Notification No. 273 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-13
Notification No. 269 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-05
Notification No. 268 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-05
Notification No. 267 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-11-05
Notification No. 266 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-10-30
Notification No. 265 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-10-30
Notification No. 263 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-10-22
Notification No. 256 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-10-08
Notification No. 241 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-30
Notification No. 240 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-30
Notification No. 237 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-30
Notification No. 235 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-24
Notification No. 234 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-24
Notification No. 230 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-21
Notification No. 229 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-21
Notification No. 228 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-21
Notification No. 227 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-08-21
Notification No. 222 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-09
Notification No. 221 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-09
Notification No. 220 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-09
Notification No. 219 — Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/insti 2007-08-09
Notification No. 218 — Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research 2007-08-09
Notification No. 204 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-06-18
Notification No. 181 — Any income received by any person on behalf of "Jallianwala Bagh National Memorial Trust notified under section 10 2007-05-28
Notification No. 179 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-24
Notification No. 178 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-24
Notification No. 177 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-24
Notification No. 173 — Any income received by any person on behalf of "Technology Development Board notified under section 10 2007-05-18
Notification No. 172 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-16
Notification No. 171 — Any income received by any person on behalf of "St notified under section 10 2007-05-16
Notification No. 170 — Any income received by any person on behalf of "Shree Somnath Trust notified under section 10 2007-05-16
Notification No. 168 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-11
Notification No. 167 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-11
Notification No. 166 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-11
Notification No. 165 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-10
Notification No. 164 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-05-10
Notification No. 151 — Any income received by any person on behalf of "Nathdwara Temple Board notified under section 10 2007-04-25
Notification No. 148 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-04-12
Notification No. 147 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-04-12
Notification No. 137 — Any income received by any person on behalf of "Tamil Nadu Ex-Services Personnel Benevolent Fund notified under section 10 2007-03-30
Notification No. 136 — Any income received by any person on behalf of "Council for Advancement of People's Action and Rural Technology notified under sec 2007-03-30
Notification No. 135 — Any income received by any person on behalf of "National Spiritual Assembly of the Bahai's of India notified under section 10 2007-03-30
Notification No. 134 — Any income received by any person on behalf of "Haryana Amalgamated Fund for the Welfare of Ex-Servicemen notified under section 1 2007-03-30
Notification No. 099 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 098 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 097 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 096 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 095 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 094 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 093 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 092 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 091 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 090 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 089 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 088 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 087 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 086 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 085 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 084 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 102 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 101 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 100 — Approval of an institution under section 35 of the Income-tax Act, 1961 2007-03-28
Notification No. 082 — Any income received by any person on behalf of "Shri Laxmi Nrusimha Swamy Temple Nimbachalam (Popularly known as Limbadri Gutta) n 2007-03-26
Notification No. 081 — Any income received by any person on behalf of "Sri Mookambika Temple notified under section 10 2007-03-26
Notification No. 080 — Any income received by any person on behalf of "Centre for Advanced Strategic Studies notified under section 10 2007-03-26
Notification No. 079 — Any income received by any person on behalf of "The Asthika Samaj notified under section 10 2007-03-26
Notification No. 078 — Any income received by any person on behalf of "Armed Forces Flag Day Fund notified under section 10 2007-03-26
Notification No. 077 — Any income received by any person on behalf of "Shree Kavle Math Samsthan notified under section 10 2007-03-26
Notification No. 076 — Any income received by any person on behalf of "Mahanandeeswara Swamy Devasthanam notified under section 10 2007-03-26
Notification No. 075 — Any income received by any person on behalf of "Federation of Indian Chambers of Commerce and Industry notified under section 10 2007-03-23
Notification No. 074 — Any income received by any person on behalf of "Administrative Staff College of India notified under section 10 2007-03-23
Notification No. 064 — Any income received by any person on behalf of "Sri Bramhatantra Swatantra Parakalaswamy Mutt notified under section 10 2007-02-28
Notification No. 063 — Any income received by any person on behalf of "Chen Women Development Society notified under section 10 2007-02-28
Notification No. 062 — Any income received by any person on behalf of "The Church of South India Trust Association notified under section 10 2007-02-28
Notification No. 060 — Any income received by any person on behalf "The Tribune Trust notified under section 10 2007-02-27
Notification No. 059 — Any income received by any person on behalf of "Sant Nirankari Mandal notified under section 10 2007-02-27
Notification No. 058 — Any income received by any person on behalf of "National Culture Fund notified under section 10 2007-02-22
Notification No. 057 — Any income received by any person on behalf of "CRY-Child Relief and You notified under section 10 2007-02-22
Notification No. 056 — Any income received by any person on behalf of "City Mission of India notified under section 10 2007-02-22
Notification No. 055 — Any income received by any person on behalf of "Cancer Aid & Research Foundation notified under section 10 2007-02-22
Notification No. 032 — Any income received by any person on behalf of "Sri Sri Jagadguru Shankaracharya Mahasanasthanam Dakshinamnya Sri Sharada Peetham 2007-02-14
Notification No. 031 — Any income received by any person on behalf of "Punjab Infrastructure Development Board notified under section 10 2007-02-14
Notification No. 023 — Any income received by any person on behalf of "Council for Leather Exports notified under section 10 2007-02-06
Notification No. 018 — Any income received by any person on behalf of "Population services International notified under section 10 2007-01-31
Notification No. 015 — Any income received by any person on behalf of "National Institute of Public Finance and Policy notified under section 10 2007-01-25
Notification No. 014 — Any income received by any person on behalf of "Raja Rammohan Roy Library Foundation notified under section 10 2007-01-22
Notification No. 013 — Any income received by any person on behalf of "India International Centre notified under section 10 2007-01-19
Read this before you rely on it. Every decision below was decided under the Income-tax Act, 1961. It appears here because it is tagged to a 1961 provision that the department’s own mapping carries to section 515. That is an inference we have drawn, not a holding on the new section: where the words changed in the move, the reasoning may not survive. Treat this as the place to start looking, not as authority on the 2025 Act.
T.D. Venkata Rao v Union of IndiaSupreme CourtHelps departmenttagged s.288(2) I am a registered income-tax practitioner under s.288(2). Can I sign a tax audit report?
Read with
Section 246
Section 263
Section 265
Section 355
What this page does not tell you. It does not reproduce the section. Everything above was written from the section’s own text as the Income Tax Department publishes it — the text is here, and nothing here is advice on your facts. Where a figure matters, read the sub-section it comes from.
