Notification No. 2564 — Approval of an institution under section 35 of the Income-tax Act, 1961

What this is

Notification No. 2564 was published on 9 June 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 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 the office notification No. 2709 (F.No. 203/29/75--ITA. II) dated 2-2-1979, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, on the following conditions :---

1. That the funds collected by the V. Santaram Motion Picture Scientific Research and Cultural Foundation, Bombay, under this exemption will be utilised exclusively for promotion of research in social science.

2. That the Foundation shall maintain separate accounts of the funds collected by them under the exemption.

3. That the Foundation shall send annual reports to the I.C.S.S.R., New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.

Institution

V. Santaram Motion Picture Scientific Research and Cultural Foundation, Bombay.

This notification is effective for a period of three years from 1-4-1981 to 31-3-1984.

[No. 4018/F. No. 203/31/81--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

← Notification No. 2436 · Notification No. 2435 →

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.