Notification No. 635

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

What this is

Notification No. 635 was published on 24 December 1976. 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 Act	Now
s.35	s.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 the following scientific research programme has been approved by the prescribed authority, the Indian Council of Medical Research, New Delhi, for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961, with effect from 18-12-1976 to 31-3-1977, subject to the condition that the scientific research will be for studying specific aspects of population dynamics, fertility, socio-medical causation of observed differential and action-research in motivation of couples for adopting measures for small families and the expenditure is incurred exclusively on this research programme excluding expenditure on cost of construction, purchase of equipment, furniture and laboratory apparatus, such as, Fluroscent Microscope and High Speed Ultracentrifuge :

Scientific Research Programme.--Research on certain aspects of fertility, population dynamics, reproductive biology and socio-cultural aspects of acceptance of Family Planning.

Sponsored by :

(1) Khosla Plastics Pvt. Limited.

(2) Khosla Metal Powders Ltd.

(3) Khosla Engineering Pvt. Ltd. 43, Anudh Road, Poona-411003.

Sponsored at :

K. E. M. Hospital Research Centre, Pune.

K. E. M. Hospital Research Centre, Poona, where the above programme has been sponsored has been approved under section 35(1)(ii) of the Income-tax Act, 1961, by the Ministry of Finance (Department of Revenue and Insurance) Notification No. F. 332 (F. No. 203/9/731 ITA.II) dated 21-4-73.

This notification will remain in force till 31-3-1977.

[No. 1597 (F. No. 203/187/76-ITA. II)

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. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

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.