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Case law › Notifications › 1982 › Notification No. 158
Notification 19 June 1982

Notification No. 158

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

What this is

Notification No. 158 was published on 19 June 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 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 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(iv) of the Income-tax Rules, 1962, by the Indian Council of Medical Research, New Delhi.

1. Name of the scientific " Study of Alternatives to conventional Dialysis research programme and transplantation for the treatment of patients with Chronic Renal Failure. "

2. Sponsored at S. M. S. Medical College & Hospital, Jaipur.

3. Sponsored by Private donation.

4. Duration of project Five Years.

(i) Proposed date of 3-5-1982. commencement (ii) Anticipated date of 2-5-1987. completion

5. Total estimated expenditure Total Rs. 32.45 lakhs (Rupees thirty-two lakhs and forty-five thousand only).

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

1. That the institution will maintain a separate account of the amounts received and expenditure incurred for this research project as distinct from the other expenditure of the S. M. S. Medical College & Hospital, Jaipur.

2. That the institution 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 institution will furnish a copy of the annual audited statement of accounts together with total assets and liabilities to the Council by 31st May, each year, and in addition send a copy of it to the concerned Commissioner of Income-tax.

The S. M. S. Medical College & Hospital, Jaipur, has been approved under section 35(1)(ii) of the Income-tax Act, vide Ministry of Finance, Department of Revenue, Notification No. 320 (F. No. 203/7/73-ITA. II) dated 27-3-1973.

[No. 4750 (F. No. 203/118/82-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. 396  ·  Notification No. 2910 →

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.