Notification No. 2132

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

What this is

Notification No. 2132 was published on 21 February 1978. Its subject is Approval of an institution under section 35D 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.35D	s.44

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 Central Board of Direct Taxes for the purposes of clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961, in the fields of Technological consultancy and Engineering consultancy.

Institution

Adi Mountvala & Associates, Bombay

The approval takes effect from 1-4-77

[No. 2178---F. No. 203/51/77-I. T. 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.

Circular No. 1/2009 — 1/2009 dated 27 03 2009 27 March 2009
Notification No. 236 — Approval of an institution under section 35D of the Income-tax Act, 1961 24 August 2007
Notification No. 288 — Amendment of the Income-tax Rules under section 35D of the Income-tax Act, 1961 19 October 2006
Notification No. 1724 — Approval of an institution under section 35D of the Income-tax Act, 1961 16 July 1993
Notification No. 467 — Approval of an institution under section 35D of the Income-tax Act, 1961 23 February 1993
Notification No. 2674 — Approval of an institution under section 35D of the Income-tax Act, 1961 18 September 1992

← Notification No. 1342 · Notification No. 1499 →

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.