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Case law › Notifications › 1986 › Notification No. 1594
Notification 11 September 1986

Notification No. 1594

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

What this is

Notification No. 1594 was published on 11 September 1986. 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 Scientific and Industrial Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 (Thirty-five/one/two) of the Income-tax Act, 1961, read with ruld 6 of the Income-tax Rules, 1962, under the category " Association " subject to the following conditions :--

(i) That Batra Medical Research Centre, New Delhi, will maintain a separate account of the sums received by it for scientific research and expenditure incurred therefrom.

(ii) The Centre would pursue only the following programmes :

(a) Project on the production of Interferons (plant interferons) for the control and treatment of malignancies of animal and human beings.

(b) Project on Secondary Prevention after Mycocardial Infraction--Comparative Evaluation of Proporanolol and Disopyramade.

(c) Project on relation of serum lipid with angiographically defined coronary atherosclerosis and effects of liquid alterations of growth of such lesions--a serial coronary angiographic study.

(iii) That the said association will furnish annual returns of its scientific research activities to the prescribed authority for every financial year in the prescribed form by 30th April of each year.

(iv) That the said Institute will submit to the prescribed authority by 30th June, each year, a copy 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.

(v) The Centre can submit details of any other programmes they would like to undertake and obtain clearance from time to time.

(vi) That the said Institute will apply to the Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, New Delhi, three months in advance before the expiry of the approval for further extension. Applications received after the date of expiry of approval are liable to rejected.

Institution

" Batra Medical Research Centre, New Delhi. "

This notification is effective for a period from 1-8-1986 to 31-3-1988.

[No. 6907 (F. No. 203/37/86-ITA-II)]

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. 4012  ·  Notification No. 4095 →

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.