Notification No. 1208

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

What this is

Notification No. 1208 was published on 25 January 1979. 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 Indian Council of Medical Research, New Delhi :

Name of the scientific research programme : "Study of re-use of coils in Haemodialysis."

To be undertaken by : S.M.S. Medical College & Hospital, Jaipur.

Duration of project : Five years from 1-9-1979 to 31-8-1983.

Estimated expenditure : Rs. 4,00,000 (Rupees four lakhs only).

The approval for the above project is subject to the following conditions :--

(1) That the institution will maintain a separate account of the amounts received and expenditure incurred for this research project as distinct from the other expenditure of S.M.S. Medical College & Hospital, Jaipur.

(2) That the institution will furnish annual returns of this scientific research project to the Council for each financial year by 31st May each year at the latest in such form as may be laid down and intimated to them for this purpose.

The S.M.S. Medical College & Hospital, Jaipur, has been approved under section 35(1)(ii) of the Income-tax Act, vide Ministry of Finance Department of Revenue, Notification No. 320 (F. No. 203/7/73-ITA. II) dated 27th March, 1973.

This approval is effective for a period of 5 years from 1-9-1979 to 31-8-1983.

[No. 2686 (F. No. 203/147/78-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.