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Case lawNotifications1978 › Notification No. 3410
Notification 2 August 1978

Notification No. 3410

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

What this is

Notification No. 3410 was published on 2 August 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 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, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science & Technology, New Delhi.

Name of the scientific research Manufacture of Phenol/MEK from programme: n-butenes.

Name of the sponsor National Organic Chemical Industries Ltd., Bombay.

To be undertaken by Bombay University, Department of Che- mical Technology.

Proposed date of commence- 1-9-1977. ment :

Anticipated date of completion : 31-8-1979.

Estimated outlay : Rs. 1.6 lakhs (out of Rs.87,846 have already been paid.)

2. The Bombay University (Department of Chemical Technology) stands approved u/s. 10(2)(xiii) of the Income-tax Act, 1922, vide Ministry of Finance Notification No. 34 dated 23-11-1946.

[No. 2456 (F. No. 203/95/78--ITA. II)

What it names

Rules it names. Rule 6 of the Income-tax Rules, 1962. The 1962 Rules were replaced by the Income-tax Rules, 2026, which renumbered nearly everything: a rule number quoted here almost never means the same rule today.

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. 3493  ·  Notification No. 3409 →

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.