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Case law › Notifications › 1987 › Notification No. 1831
Notification 3 April 1987

Notification No. 1831

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

What this is

Notification No. 1831 was published on 3 April 1987. 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 approval on perpetual basis granted under section 35(1)(ii) of the Income-tax Act, 1961, vide Ministry of Finance (Department of Revenue), Notification S.O. No. 2247 (F. No. 10/27/67-ITA.I), dated 29-6-1967, to the Birla Planetarium and Astronomical Research Centre, Calcutta, is hereby converted into a time-bound approval valid up to 31-3-1988, subject to the following conditions :---

(a) That the Centre will maintain a separate account of the sums received by it for scientific research.

(b) That it will furnish annual returns of its previous year regarding its scientific research activities to the prescribed authority in the prescribed form by 31st May, each year.

(c) It 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 Central Board of Direct Taxes and the concerned Commissioner of Income-tax.

(d) It will apply to the 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 be rejected.

(e) It will not receive any sum to be used for non-research activities such as maintenance of educational institutions as well as running and maintenance of Birla Planetarium under section 35(1)(ii).

[No. 7217 (F. No. 203/34/87-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. 1515  ·  Notification No. 1830 →

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.