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Case law › Notifications › 2000 › Notification No. 11348
Notification 25 April 2000

Notification No. 11348

Birla Institute of Astronomy and Planatarium Sciences notified under section 10

What this is

Notification No. 11348 was published on 25 April 2000. Its subject is Birla Institute of Astronomy and Planatarium Sciences notified under section 10.

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 ActNow
s.10s.11, s.19
s.11s.332, s.333, s.334, s.335, s.337, s.338, s.339, s.340, s.341, s.342, s.344, s.345, s.350, s.355

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.

In exercise of the powers conferred by the sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the "Birla Institute of Astronomy and Planatarium Sciences, Calcutta" for the purpose of the said sub-clause for the assessment years 1999-2000 to 2001-2002.

2. Provided that the Institute conforms to and complies with the provisions or sub-clause (vi) of clause (23C) of section 10 of the Income-tax Act, 1961, read with rule 2CA of the Income-tax Rules, 1962.

3. Provided also that the Institute invests the Funds in any one or more of the forms of modes specified in sub-section (5) of section 11 by 31st March, 2001 under intimation to CBDT.

4. The assessee will regularly file its return of income before the Income-tax authority in accordance with the provision of Income-tax Act, 1961.

[F. No. 197/29/2000-ITA-I]

What it names

Rules it names. Rule 2CA 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. 11349  ·  Notification No. 11347 →

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.