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Case lawNotifications1978 › Notification No. 1584
Notification 11 April 1978

Notification No. 1584

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

What this is

Notification No. 1584 was published on 11 April 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 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 institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to the following conditions :---

(i) The funds collected by the Kalakshetra, Madras, under this exemption will be utilised exclusively for promotion of research in social sciences.

(ii) That the institute shall maintain separate accounts of the funds collected by them under the exemption.

(iii) That the institute shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

Kalakshetra, Madras.

This notification is effective for a period of 3 years from 1-4-78 to 31-3-1981.

[No. 2261 (F. No. 203/154/77-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. 1977  ·  Notification No. 2219 →

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.