Approval of an institution under section 35 of the Income-tax Act, 1961
Notification No. N_ was published on 18 January 2002. 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.
Notification No : S.O.803
Date of Issue : 18/1/2002
Section(s) Referred : s. 35(1)(ii)
Notification No. S.O. 803, dated 18th January, 2002.
It is hereby notified for general information that the organisation mentioned below has been approved by the prescribed authority under rule 6, of the Income-tax Rules, 1962, for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, under the category "Institution" subject to the following, conditions:
(i) The, organisation will maintain separate books of account for its research activities;
(ii) It will furnish the annual return of its research activities to the Secretary, Department of Scientific and Industrial Research, "Technology Bhawan", New Mehrauli Road, New Delhi-110 016, for every financial year by 31st May of each year; and
(iii) It will submit to the (a) Director-General of Income-tax (Exemption), Kolkata; (b) Secretary, Department of Scientific and Industrial Research; and (c) Commissioner of Income-tax, Director of Income-tax (Exemptions), having jurisdiction over the organisation, by the 31st October of 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.
Name of the organisation:
Centre for Development of Telematics (C-DOT),
9th Floor, Akbar Bhawan, Chanakya Puri,
New Delhi-110 021.
This notification is effective for the following period from 1-4-1998 to 31-3-1999.
Note: 1. Condition (i) above will not apply to organisations categorised as association.
2. The organisation is advised to apply in triplicate and well in advance for further extension of the approval to the prescribed authority through the Commissioner of Income-tax, Director of Income-tax (Exemptions) having jurisdiction over the organisation. Three copies of the application for extension of approval should be sent directly to the Secretary, Department of Scientific and Industrial Research.
[No. 2090/F. No. DG/ND-35/Cal/35(1)(ii)/89-IT(E)]
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.
Source: the Income Tax Department’s own published text — its page for this instrument.
