Notification No. 1317

Approval of an institution under section 35C of the Income-tax Act, 1961

What this is

Notification No. 1317 was published on 23 December 1971. Its subject is Approval of an institution under section 35C of the Income-tax Act, 1961.

This is an approval of a named institution. It affects that institution and the people who deal with it; the years it covers are stated in it and are the whole of its reach.

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.35C	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.

It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, Ministry of Agriculture, Department of Agriculture, the prescribed authority, for the purpose of clause (a) of sub-section (1) of section 35C of the Income-tax Act, 1961 (43 of 1961), as an Association for incurring expenditure on agriculture or animal husbandry development.

INSTITUTION

National Dairy Development Board, Anand

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.

Circular No. 578 — 295. Effect of withdrawal of tax concession under section 35C in a case where expenditure has been incurred by sugar fac 12 September 1990
Notification No. 217 — Approval of an institution under section 35C of the Income-tax Act, 1961 14 December 1979
Notification No. 2220 — Approval of an institution under section 35C of the Income-tax Act, 1961 11 April 1978
Circular No. 231 — Section 35C C l Rural Development Allowance 14 November 1977
Notification No. 810 — Approval of an institution under section 35C of the Income-tax Act, 1961 28 January 1977
Notification No. 1093 — Approval of an institution under section 35C of the Income-tax Act, 1961 23 March 1974

← Notification No. 5595 · Notification No. 5501 →

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.