S.O. 5

Notification of a person, body or fund under section 35 of the Income-tax Act, 1961

What this is

S.O. 5 was published on 21 December 1999. Its subject is Notification of a person, body or fund under section 35 of the Income-tax Act, 1961.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

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 Act	Now
s.35	s.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 organizations mentioned below have been approved by the Central Government for the period mentioned against their names, for the purpose mentioned against their names, for the purpose of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, under the category "Institution" subject to the following conditions:- (i) The notified Institution shall maintain separate books of account for its research activities; (ii) The notified institution shall furnish the annual return of its scientific research activities to the Secretary, Department of Scientific and Industrial Research, "Technology Bhavan", New Mehrauli Road, New Delhi-110016 for every financial year on or before 31st May of each year; (iii) The notified institution shall submit, on behalf of the Central Government, to- (a) the Director-General of Income-tax ( Exemptions), 10 Middleton Row, 5th Floor, Calcutta-700071; (b) the Secretary, Department and Scientific and Industrial Research; and (c) the Commissioner of Income-tax/Director of Income-tax (Exemptions), having jurisdiction over the organization, on or before the 31st October each year, a copy of its audited annual accounts and also a copy of audited income and expenditure account in respect of its research activities for which exemption was granted under sub-section (1) of section 35 of the Income-tax Act, 1961 in addition to the return of income-tax to the designated Assessing Officer. S.No.

Name of the organization approved Period for which notification is effective 1.

2. Vivekanand Nidhi, 149/1E, Rashbehari Avenue, Calcutta-700029.[F.No.203/37/99-ITA-II] Mudra Foundation for Communications Research and Education, Mudra House, Sheth C.G. Road, Ellisbridge, Ahmedabad-380006. [F.No.203/45/99-ITA-II] 1-4-1999 to 31-3-2001

1-4-1999 to 31-3-2002

Notes: The notified institutions are advised to apply in triplicate and well in advance for further extension of the approval, to the Central Government through the Commissioner of Income-tax/Director of Income-tax (Exemptions) having jurisdiction. Three copies of the application for extension of approval shall be sent directly to the Secretary, Department of Scientific and Industrial Research.

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. 6/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 12 May 2026
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — Order under clause iia of sub section 1 of section 35 of the income tax act 1961 read with rule 5F of the income tax rul 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

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.