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Case law › Notifications › 1998 › Notification No. 877
Notification 22 April 1998

Notification No. 877

Institution/association mentioned below and its programme given hereunder approved under section 35CCB

What this is

Notification No. 877 was published on 22 April 1998. Its subject is Institution/association mentioned below and its programme given hereunder approved under section 35CCB.

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

Tirumala Tirupati Devasthanam, Tirupati.

Programme.

1. Barren Hill aforestation.

2. Institutional plantation.

3. Road side avenue plantation.

4. Fire protection of forests.

5. Memorial plantation.

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 the period from 1-4-98 to 31-3-2001 subject to the following conditions:---

(i) Tirumala Tirupati Devasthanam, Tirupati, shall maintain a separate account of the donations received by it for conservation and development of forest and maintenance of ecological balance in the area as mentioned in para (i) above.

(ii) Tirumala Tirupati Devasthanam shall furnish a report of the programmes as mentioned in para. (i) above to the prescribed authority for every financial year by the 30th June, each year.

(iii) Tirumala Tirupati Devasthanam shall submit to the prescribed authority, by the 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 its programmes separately.

[Notification No. 10581/F. No. 203/7/98-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. 878  ·  Notification No. 275E →

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.