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Case law › Notifications › 1984 › Notification No. 166
Notification 5 January 1984

Notification No. 166

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

What this is

Notification No. 166 was published on 5 January 1984. 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 Secretary, Department of Science and Technology, New Delhi.

1. Scientific Research Project Adhesive from Renewable Resources.

2. Name of the Sponsor M/s. Carborandum Universal Ltd., Madras.

3. Implementing Lab National Chemical Laboratory, Poona.

4. Proposed date of commencement September, 1982.

5. Proposed date of completion August, 1983.

6. Estimated outlay Rs. 2.29 lakhs.

2. The National Chemical Laboratory is a unit of CSIR, which stands approved u/s. 10(2)(xiii) of the I. T. Act, 1922, vide Notification No. 34 dated 23-11-1946.

[No. 5568/F. No. 203/33/83-ITA (A. 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. 184  ·  Notification No. 557 →

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.