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Case law › Notifications › 1983 › Notification No. 3258
Notification 29 June 1983

Notification No. 3258

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

What this is

Notification No. 3258 was published on 29 June 1983. 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 by the period specified below for the purpose 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 Secretary, Department of Science & Technology, New Delhi :---

1. Scientific research project : Comparative Studies on the effects of the Organophosphorus insecticides on plants metabolism.

2. Name of the sponsorer : Hindustan Lever Limited, Bombay.

3. Implementing Lab : Madurai Kamaraj University, Madurai.

4. Date of commencement : 15-4-1983.

5. Date of completion : 14-4-1985.

6. Duration of the project : 2 years.

7. Estimated cost : Rs. 99,400.

2. Madurai Kamaraj University, Madurai, stands approved under section 35(1)(ii) of the Income-tax Act, vide Ministry of Finance, Notification No. 867, dated 11-2-1975.

[No. 5300/F. No. 203/55/82--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. 3601  ·  Notification No. 2945 →

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.