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Case law › Notifications › 1981 › Notification No. 2464
Notification 24 September 1981

Notification No. 2464

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

What this is

Notification No. 2464 was published on 24 September 1981. 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 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(ii) of the Income-tax Rules, 1962, by the Indian Council of Medical Research, New Delhi.

1. Name of the scientific research programme : "Diabetic Retinopathy in India".

2. Sponsored (a) by : Medical Research Foundation, Madras.

3. Sponsored (b) at : Central Council of Diabetic Research of Diabetic Association of India.

4. Duration project : Five years.

(i) Proposed date of commencement : 7th September, 1981.

(ii) Anticipated date of completion : 6th September, 1986.

5. Total estimated expenditure : Rs. 32.73 lakhs. (Rupees thirty two lakhs and seventy three thousand only).

2. The approval for the above project will be subject to the following conditions :--

1. That the Society will maintain a separate account of the amounts received and expenditure incurred for this research project as distinct from the other expenditure of the Medical Research Foundation (Regd.), Madras.

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

3. That the Society will furnish a copy of the annual audited statement of account to the Council by 31st May, each year, and in addition send a copy of it to the concerned Income-tax Commissioner.

3. The Medical Research Foundation (Regd.), Madras, stands approved under section 35(1)(ii) of the Income-tax Act, 1961, by Notification No. 3225 (F. No. 203/27/80-ITA. II) dated 10th April, 1980.

[No. 4247 (F. No. 203/147/81-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. 3286  ·  Notification No. 2463 →

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.