Notification No. 1496

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

What this is

Notification No. 1496 was published on 4 January 1978. 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 Director, Department of Science & Technology, New Delhi.

1. Name of the Scientific Improvement of Solanum Khasianum Research Programme : and other varieties by selection and hybridisation.

Quantitative and qualitative evalu- ation of different strains of Solanum berries.

Identification and selection of elite strains and experimental cultivation of this high yielding variety in pilot scale.

Subsequent development for the produc- tion of better varieties of seeds for the purpose of wide-scale cultivation ; and

Establishment of standard set of prac- tices for cultivation of Solanum Khasi- anum.

2. Sponsored by : M/s. Organon (India) Ltd., 38, Chowrin- ghee Road, Calcutta-700 071.

3. To be undertaken by : University of Agricultural Sciences, Bangalore.

4. Proposed date of 1st Sept., 1977. commencement :

5. Anticipated date of 30th August, 1982. completion :

6. Estimated expenditure Rs. 1,00,000 (Rs. One lakh).

The University of Agricultural Sciences, Bangalore, has been approved u/s. 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance (Department of Revenue) Notification No. 1426 (F. No. 203/77/76-ITA. II) dated 6th August, 1976.

[No. 2101 (F. No. 203/6/77-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

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.