Notification No. 865 — Approval of an institution under section 35 of the Income-tax Act, 1961

What this is

Notification No. 865 was published on 22 December 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 sub-section (2A) of section 35 of the Income-tax Act, 1961, by the Secretary, Department of Science & Technology, New Delhi.

1. Name of the Scientific Research Some aspects of research into the programme : the application of measuring and moni- toring techniques for Quality Control of Safety Razor Blades. 2. Name of the Sponsorer : M/s. Sharpedge Ltd., 34 Okhala Indus- trial Estate, New Delhi--110020.

3. To be undertaken by : The Indian Institute of Technology, Delhi.

4. Proposed date of commencement : September, 1977.

5. Anticipated date of completion : August, 1979.

6. Estimated expenditure : Rs. 1,17,650.

The Indian Institute of Technology, Delhi, has been approved u/s. 35(1)(ii) of the Income-tax Act, vide Ministry of Finance, Department of Revenue & Banking Notification No.1502 (F. No. 203/122/76--ITA.II) dated the 25th September, 1976.

[No. 2078 (F. No. 203/163/77--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. 866 · Notification No. 864 →

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.