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Case law › Notifications › 1982 › Notification No. 1745
Notification 25 January 1982

Notification No. 1745

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

What this is

Notification No. 1745 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 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 of the Income-tax Rules, 1962, by the Indian Council of Medical Research, New Delhi.

1. Name of the scientific research (i) " Care-Ear Project for the rural population " (ii) programme : " Effect of Noise on Hearing of Workers in Textile Industry ".

2. Sponsorer at : Sanjeevan Medical Foundation, Miraj.

3. Sponsored by : (i) Sanjeevan Medical Foundation, Miraj.

(ii) Deccan Co-operative Spinning Mills, Ichalkaranji.

(iii) Ichalkaranji Co-operative Spinning Mills, Ichalkaranji.

(iv) Kolhapur Zilha Shetkare Vinkari Sahakari Soot Girani Limited.

(v) Marathe Textile Mills, Miraj.

4. Duration of the project : Five years.

(i) Proposed date of commence- ment. 8th December, 1981.

(ii) Anticipated date of completion 7th December, 1986.

5. Total estimated expenditure : Rs. 54.75 lakhs (Rupees fifty four lakhs and seventy-five thousand only).

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

1. That the Association will maintain a separate account of the amounts received and expenditure incurred for this research project as distinct from the other expenditure of the Sanjeevan Medical Foundation, Miraj.

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

This approval is valid up to 2-9-1982.

2. The Sanjeevan Medical Foundation, Miraj, stands approved u/s. 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance (Deptt. of Revenue) Notification No. 3029 (F. No. 203/56/79--ITA. II) dated 10-10-79.

[No. 4433 (F. No. 203/2/82--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. 995  ·  Notification No. 1409 →

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.