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Case lawNotifications1973 › Notification No. 1914
Notification 30 May 1973

Notification No. 1914

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

What this is

Notification No. 1914 was published on 30 May 1973. Its subject is Approval of an institution under section 35 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 ActNow
s.35s.45, s.66

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 on the recommendation of the Indian Council of Agricultural Research, the prescribed authority for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, the period and recognition granted to Nimbkar Agricultural Research Institute, Phaltan, is extended for three years with effect from 1st April, 1973

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. 2009  ·  Notification No. GSR 284(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.