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Case lawNotifications1977 › Notification No. 1283
Notification 24 February 1977

Notification No. 1283

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

What this is

Notification No. 1283 was published on 24 February 1977. 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 the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, by the prescribed authority, Secretary, Department of Science & Technology, New Delhi :

Scientific Research Programme : To develop a process for the production of L-menthol from Delta-3 carene and to convert the by-products into useful products of economic value

Name of the sponsorer : M/s. Bhavana Chemicals Ltd., 53/57, Laxmi Insurance Building, Sir P. M. Road, Bombay-400 001.

Sponsored at The National Chemical Laboratory, Poona.

Date of commencement 18-2-1976.

Expected date of completion 17-2-1978.

Estimated expenditure Rs. 3,65,000.

2. The National Chemical Laboratory, Poona, is a unit of Council of Scientific & Industrial Research, New Delhi, which stands approved under section 10(2)(xiii) of the Income-tax Act, 1922, vide notification No. 34 dated 23rd November, 1946.

[No. 1670/F. No. 203/23/77-IT(AII)

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. 2090  ·  Notification No. 1282 →

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.