Notification No. 998

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

What this is

Notification No. 998 was published on 14 November 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.

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 prescribed authority, the Secretary, Department of Science & Technology, New Delhi.

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Name of the scientific research Project No. (1) Application of Bio-mass/Gobar Programme Gas for use in the process of manufacturing/ welfare of staff and workers along with fabrication of models :

(i) Study of the application of bio-mass energy for use in the factory of HET and

(ii) Designing of a miniature gobar gas plant.

Project No. (2) Examination of application of Solar Energy in the process of manufacture of hand tools, providing chilled water to workers' canteen, design and fabrication of suitable models based on the research.

Name of the sponsorer : Hindustan Everest Tools Ltd., New Delhi.

Implementing laboratory : Indian Institute of Technology, New Delhi.

Proposed date of commencement : 1-4-1980.

Likely date of completion : 31-3-1981.

Estimated outlay : Project No. (1) Rs. 31,000.

Project No. (2) Rs. 73,000.

2. The Indian Institute of Technology, Delhi, stands approved under section 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance (Revenue Wing) Notification No. 1502 (F. No. 203/122/76 ITA. II dt. 25-9-1976).

[No. 3740/F. No. 203/239/80--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. 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.