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Case law › Notifications › 1994 › Notification No. 1407
Notification 31 May 1994

Notification No. 1407

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

What this is

Notification No. 1407 was published on 31 May 1994. Its subject is Approval of an institution under section 35CCB 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.35CCBno counterpart recorded

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 notified for general information that the Institution/Association mentioned below and its programme given hereunder, have been approved by the Secretary, Ministry of Environment and Forests, Government of India, New Delhi, being the prescribed authority under rule 6AAC of the Income-tax Rules, 1962, for the purposes of section 35CCB of the Income-tax Act, 1961.

NAME OF THE INSTITUTION/ASSOCIATION

Triumala Triupati Devasthanams, Tirupati-517 501.

Programmes :

1. Sri Venkateswara Vanabhivridhi Scheme.

2. Sri Venkateswara Tapovan Scheme.

Both the approvals accorded by the prescribed authority, namely, (i) to the Institution/Association under sub-section (2) of section 35CCB and (ii) to the programmes under sub-section (1) of section 35CCB are valid for a period of three years with effect from 1-4-1993 to 31-3-1996, subject to the following conditions :--

1. The Tirumala Tirupati Devasthanams, Tirupati, shall maintain a separate account of the donations received by it for conservation and development of forests and maintenance of ecological balance in the area as mentioned above.

2. The Tirumala Tirupati Devasthanams, Tirupati, shall furnish progress reports of the programmes mentioned above to the prescribed authority for every financial year by 30th June each year.

3. The Tirumala Tirupati Devasthanams, Tirupati, shall submit to the prescribed authority by 30th June every year, a copy of the audited annual accounts showing the total income and expenditure and balance-sheet showing the position of each of the programmes separately.

4. The approval is subject to the continued satisfaction of prescribed authority and may be withdrawn with retrospective effect, if considered necessary.

[Notification No. 9554/F. No. 203/11/94-ITA.II

What it names

Rules it names. Rule 6AAC 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. 1408  ·  Notification No. 1406 →

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.