Notification No. 1464-

What this is

Notification No. 1464- was published on 6 June 2001. Its subject is Notification of a person, body or fund under section 25 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

The instrument, as the Board published it

Notification No. S.O. 1464, dated 6th June, 2001.

It is hereby notified for general information that the organisations mentioned below have 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 "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 Bhawan", 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 of Scientific and 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 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 be designated Assessing Oficer.

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Sl. No. Name of the organisation approved Period for which notification

is effective

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1. Bai Jerbai Wadia Hospital for Children 1-4-2000 to 31-3-2003

and Institute of Child Health Research,

Society, Acharya Donde Marg, Parel,

Mumbai-400 012.

2. Tata Energy Research Institute, India 1-4-2000 to 31-3-2003

Habitat Centre, Habitat Place, Institutional

Area, Lodi Road, New Delhi-110 003.

3. Swami Vivekanand Yoga Anusandhan 1-4-2000 to 31-3-2003

Sansthan, No. 9, Appajappa Agrahara,

Chamarajapet, Bangalore-560 018.

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Notes: The notified institution are advised to apply in triplicates and well in advance for renewal 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 renewal of approval shall also be sent directly to the Secretary, Department of Scientific and Industrial Research.

Notification No. 140/2001/F.No. 203/25/2001-ITA-II]

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

• Notification No. 77/2018 [F. No. 370149/194/2017-TPL] / SO 5608(E) — Ministry of Finance 1 November 2018
• Notification No. SO 5602 [F.No. 370149/194/2017-TPL] — Ministry of Finance 31 October 2018
• Notification No. 97/2016 [ F. No. 149/144/2015-TPL (Part-II)] / S.O. 3288(E) — [To BE Published in the Gazette of INDIA, Extraordinary, Part–ii, section 3, Sub-section (ii)] 25 October 2016
• Notification No. 169 — Income-tax (Fourth Amendment) Rules, 2007 14 May 2007
• Circular No. 244 — Section 35CCA l Expenditure by WAY of Payment to Associations/institutions for Carrying OUT Rural Development Programmes 13 July 1978
• 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

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