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Case law › Notifications › 1991 › Notification No. 1639
Notification 15 March 1991

Notification No. 1639

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

What this is

Notification No. 1639 was published on 15 March 1991. 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 organisation mentioned below has been approved by the prescribed authority under rule 6 of the Income-tax Rules, 1962, i.e., the Director-General of Income-tax (Exemptions) in concurrence with the Secretary, Department of Scientific and Industrial Research, for the purposes of clause (iii) of sub-section (1) of section 35 (thirty-five/one/three) of the Income-tax Act, 1961, under the category " Institution " subject to the following conditions :--

(i) The organisation will maintain a separate account of the sums received by it for scientific research ;

(ii) It will furnish the annual returns of its scientific research activities to the Secretary, Department of Scientific and Industrial Research, Technology Bhavan, New Mehrauli Road, New Delhi-110 016, for every financial year by 31st May of each year ; and

(iii) It will submit to the (a) Director-General of Income-tax (Exemptions), (b) Secretary, Department of Scientific and Industrial Research, and (c) Commissioner of Income-tax/ Director of Income-tax (Exemptions) having jurisdiction over the organisation, by the 30th June, each year, a copy of its audited annual accounts showing its income and expenditure and its assets and liabilities.

NAME OF THE ORGANISATION

The Gujarat Institute of Area Planning, Sarkhej--Gandhinagar High Way, Gota-382 481, Dist. Ahmedabad (Gujarat).

This Notification is effective for the period from 1-4-1990 to 31-3-1991.

NOTE : The organisation is advised to apply (in triplicate) for further extension of the approval, to the Director-General of Income-tax (Exemptions), Calcutta through the Commissioner of Income-tax/the Director of Income-tax (Exemptions) having jurisdiction over the organisation, three months before the expiry of the approval. In exceptional cases where the order granting approval is received after the expiry of the period of three months aforesaid or shortly before the expiry of the said period, the organisation may make an application for extension of approval as soon as possible after the receipt of the order of approval. Six copies of the application for extension of approval should be sent directly to the Secretary, Department of Scientific and Industrial Research.

[No. 406/F. No. DG/G-16/Cal/35(1)(iii)/89-IT (E)

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. 1640  ·  Notification No. 182E →

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.