Notification No. 853

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

What this is

Notification No. 853 was published on 30 December 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.

In continuation of this Department's Notification No. 1250 dated 8th March, 1976 (F. No. 203/27/76-ITA. II), 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 Indian Council of Medical Research, New Delhi.

1. Name of the scientific research programme Development and research on newer methods for rehabilitating rural physically handicapped Indian children with special reference to their environmental conditions, and an in-depth study of rehabilitation of polimyelities and cerebral palsy cases at domiciliary level in a rural rehabilitation complex.

2. Sponsored by : 1. Agarwal Engineering Corporation, Kalyan Bhavan, 4th Floor, 35, Kalbadevi Road, Bombay-2. 2. Great Eastern Shipping Company, Mercantile Bank Building, Flora Fountain, Fort, Bombay-1. 3. Bajaj Tempo Limited, Akurdi, Poona-29. 4. Bajaj Auto Ltd., Akurdi, Poona-29. 5. P.T.C. Sanghvi & Co., 110, Shivjinagar, Poona-5. 6. Kamdhenu Chemical and Fertilizer, Industries, Krishi Bhavan, 1379, Bhawani Peth, Poona-2.

3. Sponsored at Hastimal Sancheti Memorial Trust, Pune.

4. Total cost of the project Rs. 93,73,200

5. Duration Five years from 1st January, 1976, to 31st December, 1981.

2. Hastimal Sancheti Memorial Trust, Pune, where the above programme has been sponsored, has been approved for the purpose of section 35(1)(ii) by Notification No. 1164 (F. No. 203/31/76-ITA II) dated 15th December, 1973.

[No. 2624/F. No. 203/181/78-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.