Notification No. 1168

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

What this is

Notification No. 1168 was published on 25 January 1982. 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 this Office Notification No. 3017/203/80-79-ITA. II, dated 21-9-79, 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, subject to the following conditions :--

(i) That the funds collected by the Consumer Education and Research Centre, under this exemption, shall be utilised exclusively for promotion of research in Social Sciences.

(ii) That the Centre shall maintain a separate account of the funds collected by them under the exemption.

(iii) That the Centre shall send annual statement of accounts and annual report to the ICSSR (Prescribed Authority) as well as to the concerned Commissioner of Income-tax, showing the funds collected by them under the exemption and the manner in which the funds are utilized.

(iv) Any unutilised funds, out of the donations received under section 35(1)(iii) of the Income-tax Act, 1961, will be invested in the manner prescribed in section 13(1)(d) which includes investment in Government Saving Certificates, deposits in Scheduled Bank, investment in U.T.I., deposits with the Public Sector Companies, deposits in Post Office and Government Companies, etc.

Institution

The Consumer Education and Research Centre, Ahmedabad.

This notification is effective for a period of three years from 1-4-1982 to 31-3-1985.

[No. 4439/F. No. 203/202/81-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

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.