Notification No. 164

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

What this is

Notification No. 164 was published on 30 December 1983. Its subject is Approval of an institution under section 35CCB 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.35CCB	no counterpart recorded

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/association mentioned below and its programmes given hereunder has been approved by the Secretary, Department of Environment, Government of India, New Delhi, being the prescribed authority under rule 6AAC of the Income-tax Rules, 1962, for the purpose of section 35CCB of the Income-tax Act, 1961 :--- NAME OF THE INSTITUTION

Gujarat Ecological Education and Research (GEER) Foundation, Gandhinagar.

PROGRAMME

" Setting up of the Natural History Museum, Gujarat. "

Both the approvals accorded by the prescribed authority, namely, (i) to the institution under sub-section (2), and (ii) to the programme under sub-section (1) of section 35CCB are valid for a period of three years commencing from 1st September, 1983, subject to the following conditions :

(i) The Gujarat Ecological Education and Research (GEER) Foundation, Gandhinagar, shall maintain a separate account of the donation received by it for conservation activities ; (ii) The Foundation shall furnish progress reports of the conservation programmes to the prescribed authority for every financial year by the 30th June, each year.

(iii) The Foundation shall submit to the prescribed authority by the 30th June, each year, a copy of their audited annual accounts showing total income and liabilities and a copy of each of these documents sent to the concerned Commissioner of Income-tax.

(iv) The approval is subject to the continued satisfaction of the prescribed authority and may be withdrawn with retrospective effect, if considered necessary.

[No. 6556 (F. No. 203/194/83-ITA. II)

What it names

Rules it names. Rule 6AAC 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. 76 — 2003 It is notified for general information that the Institution/Association mentioned below and its programme given h 2 April 2003
Notification No. 2426 — Institution/association mentioned below and its programme given hereunder approved under section 35CCB 19 October 2000
Notification No. 11539 — Institution/Association mentioned below and its programme given hereunder approved under section 35CCB 19 October 2000
Notification No. 451 — Institution/association mentioned below and its programme given hereunder approved under section 35CCB 8 February 2000
Notification No. 11232 — Institution/Association mentioned below and its programme given hereunder approved under section 35CCB 8 February 2000
Notification No. 10828 — Institution/Association mentioned below and its programme given hereunder approved under section 35CCB 15 March 1999

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.