Notification No. 2180 — Approval of an institution under section 35 of the Income-tax Act, 1961

What this is

Notification No. 2180 was published on 26 March 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 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 for the period specified below for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961, by the prescribed authority, the Indian Council of Medical Research, New Delhi, subject to the condition that the trustees of the foundation shall maintain a separate account of this research project and will submit annual returns and reports regarding the research activities of the project and the amount of donation received along with actual expenditure incurred exclusively for this project in the manner required by the prescribed authority :

Scientific Research Studies in the incidence, detection and treatment of Cancer Programme : Cervix in an urban and rural population in and around Poona.

Sponsored by : 1. M/s. Sanghvi Metal Corporation, Poona. 2. M/s. P.T.C. Sanghvi Co.

Sponsored at : Poona Medical Foundation, Poona.

Date of 14-3-1977. commencement :

Duration of approval : Two years with effect from 14-3-1977.

Estimated Rs. 16,00,000. expenditure :

Poona Medical Foundation, Poona, where the above programme has been sponsored, stands approved for the purpose of section 35(1)(ii) vide Ministry of Finance (Department of Revenue and Insurance), Notification No. 511 dated 4-12-1973 (F. No. 203/57/73-IT AII).

[No. 1693/F. No. 203/38/77-IT (A.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

← Notification No. 2346 · Notification No. 2179 →

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.