VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Case lawNotifications1981 › Notification No. 3089
Notification 3 March 1981

Notification No. 3089

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

What this is

Notification No. 3089 was published on 3 March 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 institution mentioned below has been approved by the Indian Council of 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 Nalanda Dance Research Centre, Bombay, under this exemption shall be utilised exclusively for promotion of research in social sciences.

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

3. That the Centre shall send to the Council an annual report and audited statement of accounts regularly showing the funds collected under the exemption and the manner in which the funds are utilised.

Institution

Nalanda Dance Research Centre, Bombay.

This notification is effective for a period of three years from 1-4-1981 to 31-3-84.

[No. 4200/F. No. 203/288/80--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. 1702  ·  Notification No. 1034 →

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.