Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. 928 was published on 24 November 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.
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 of the Income-tax Rules, 1962, by the Indian Council of Medical Research, New Delhi.
1. Name of the scientific 1. Study on 7 Centres of Yoga consciousness. research project.
2. Impact of Yoga on secrets of sleep.
3. Neurophysiological correlates for various yogic practices.
4. Effect of Yoga on creative intelligence, genius and psychic powers.
5. Study of harmonial plans and metabolic correlates during Yoga practices.
2. Sponsored at The Aparna Asrama, Mantalai & other suitable places.
3. Sponsored by Swami Dhirendra Brahmchari, Founder President of the Asrama. The cost of the projects will be met out of donations received by the Asrama.
4. Duration of the Project Seven years.
(i) Proposed date of 1st September, 1981. commencement (ii) Anticipated date 31st August, 1988. of completion.
5. Total estimated Rs. 21.79 crores. expenditure. (Rupees twenty one crores and seventy-nine lakhs only).
For all the five aforesaid spread over for seven years.
The approval for the above mentioned projects will be subject to the following conditions :---
(1) That the Association will maintain a separate account of the amounts received and expenditure incurred for these research projects as distinct from the expenditure of the Aparna Asrama.
(2) That the Association will furnish annual returns of these scientific research projects 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 Association will furnish a copy of the annual audited statement of accounts to the Council by 31st May, each year, and in addition send a copy of it to the concerned Income-tax Commissioner.
This notification is valid only for a period from 1-9-1981 to 24-4-83, as the period for which the notification u/s. 35(1)(ii) is effective is only up to 24-4-83 (Notification No. 3938 dated 25-4-1981).
The Aparna Asrama, New Delhi, has been approved under section 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance (Department of Revenue) Notification No. 3938 (F. No. 203/85/81-ITA-II) dated 25-4-1981.
[No. 4334/F. No. 203/188/81-ITA-II
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.
Source: the Income Tax Department’s own published text — its page for this instrument.