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Case law › Notifications › 2000 › Notification No. 11340
Notification 19 April 2000

Notification No. 11340

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

What this is

Notification No. 11340 was published on 19 April 2000. 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 Central Government for the period mentioned against their names, for the purpose of clause (ii) 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 "Association" subject to the following conditions :

(i) The notified Association shall maintain separate books of accounts for its research activities;

(ii) The notified Association shall furnish the Annual Return of its scientific research activities to the Secretary, Department of Scientific & Industrial Research, 'Technology Bhawan', New Mehrauli Road, New Delhi-110016 for every financial year on or before 31st May of each year;

(iii) The notified Association 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 of Scientific & Industrial Research, and (c) the Commissioner of Income-tax/Director of Income tax (Exemptions), having jurisdiction over the organisation, on or before the 31st October each year, a copy of its audited Annual Accounts and also a copy of audited Income & Expenditure Account in respect of its research activities for which exemption was granted under sub-section (1) of section 35 of Income-tax Act, 1961 in addition to the return of income-tax to the designated Assessing Officer.

------- S. No. Name of the organisation approved Period for which Notification is effective ------- 1. National Institute of Ocean Technology, IC & SR Building, UT Campus, Chennai- 1-4-99 to 31-3-2001 600036 [F. No. 203/56/2000-ITA-II]

2. Advanced Centre for Cryogenic Research, Jadavpur University, P.B. No. 17005 1-4-99 to 31-3-2001 Calcutta-700032 [F. No. 203/55/2000-ITA-II] -------

[F. No. 203/56/2000-ITA/II & Ors.]

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. 11341  ·  Notification No. 887 →

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.