Notification No. 2163

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

What this is

Notification No. 2163 was published on 19 July 1980. 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. 1245 (F. No. 203/1/75-ITA. II) dated 28th February, 1976, 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.

Scientific research programme : Mahatma Gandhi Institute of Medical Sciences--a research project in medical education.

Sponsored (a) by : Kasturba Health Society, Sevagram.

Sponsored (b) at : Mahatma Gandhi Institute of Medical Sciences, Sevagram.

Duration of programme : A major research programme like research in medical education cannot be completed within a short duration of time. Therefore, it is very difficult to say what will be the exact duration of this research programme. It will be of a continuous nature. However, it is expected that the major research programme in medical education will be ready for assessment in less than ten years.

Cost of project : The cost of the project will be between Rs. 8 to 10 crores for the first ten years. The recurring expenditure for the current year is estimated to be Rs. 64 lakhs. The non-recurring expenditure so far incurred of about Rs. 2 crores are immediately required for construction of buildings like staff quarters, administrative-cum-laundry, (blocks), etc., and purchase of important hospital equipments."

The Mahatma Gandhi Institute of Medical Sciences, Wardha, where the above programme, has been sponsored has been approved under section 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance Notification No. 817 (F. No. 203/1/75-ITA. II) dated 13-1-75.

[No. 2671/F. No. 203/59/77-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. 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.