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Case law › Notifications › 1982 › Notification No. 396
Notification 19 June 1982

Notification No. 396

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

What this is

Notification No. 396 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 institution mentioned below has been approved by the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, under the category " Association " in the area of other natural and applied sciences subject to the following conditions :---

(i) That the Associated Electronic Research Foundation, New Delhi, will maintain a separate account of the sums received by it for scientific research in the field of natural and applied sciences other than Agricultural/Animal husbandry/Fisheries and Medicines ;

(ii) That the said Foundation will furnish annual returns of its scientific research activities to the prescribed authority for every financial year in such forms as may be laid down and intimated to them for this purpose by 30th April, each year.

(iii) That the said Foundation will submit to the prescribed authority by 30th June, each year, a copy each of their audited annual accounts showing their total income and expenditure and balance-sheet showing its assets and liabilities with a copy of each of these documents to the concerned Commissioner of Income-tax.

Institution Associated Electronic Research Foundation, New Delhi.

This notification is effective for a period of three years from 15-5-1982 to 14-5-1985.

[No. 4751/F. No. 203/104/81-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. 4107  ·  Notification No. 158 →

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.