Notification No. 3138

Institution mentioned below notified under section 80R

What this is

Notification No. 3138 was published on 21 October 1974. Its subject is Institution mentioned below notified under section 80R.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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.80R	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.

In exercise of the powers conferred by section 80R of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the institution mentioned below for the purposes of the said section.

Institution

Asian Productivity Organization, Toky

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. 596 — For the purposes of the said section notified under section 80R 3 February 1978
Notification No. 3036 — Institution mentioned below notified under section 80R 20 July 1973

← Notification No. 3387 · Notification No. 615E →

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.