Notification No. 2946 — Approval of an institution under section 35 of the Income-tax Act, 1961

What this is

Notification No. 2946 was published on 8 July 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 purposes of the sub-section (2A) of section 35 of the Income-tax Act, 1961, by the prescribed authority, the Indian Council of Agricultural Research, New Delhi :--

1. Scientific Research Programme : Sugarcane sub-station.

2. Sponsored (a) by : Andhra Pradesh Agricultural University and M/s. K. C. P. Ltd.

3. Sponsored (b) at : Vuyyuru, Krishna District, A.P.

4. Duration of Research Programme : On a permanent basis.

5. Estimated expenditure Rs. 5.08 lakhs per year.

Rs. (i) Pay and allowances : 1,52,814.00 (ii) Recurring contingencies : 61,758.00 (iii) Non-recurring contingencies : 2,93,500.00 ---- 5,08,072.00 or Rs. 5.08 lakhs. ----

NOTE : Out of the total amount under non-recurring, M/s. K.C.P. Ltd. will donate an amount of Rs. 2.00 lakhs only once during the first year of implementation of the Scheme towards construction of buildings, etc. No further grants are to be given by K.C.P. Ltd.

The Andhra Pradesh Agricultural University, Hyderabad, A.P., has already been approved under section 35(1)(ii) of the Income-tax Act, 1961, vide this Department's Notification No. 878 (F. No. 203/39/75-ITA. II) dated 18-4-1975.

[No. 1863 (F. No. 203/82/76-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

← Notification No. 2947 · Notification No. 3386 →

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.