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Case law › Notifications › 2003 › Notification No. 76
Notification 2 April 2003

Notification No. 76

2003 It is notified for general information that the Institution/Association mentioned below and its programme given hereunder approved under section 35CCB

What this is

Notification No. 76 was published on 2 April 2003. Its subject is 2003 It is notified for general information that the Institution/Association mentioned below and its programme given hereunder approved under section 35CCB.

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.35CCBno counterpart recorded

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.

Notification No : 76

Section(s) Referred : s. 35CCB

Date of Issue : 2/4/2003

Notification No. 76 of 2003, dt. 2nd April, 2003

It is notified for general information that the Institution/Association mentioned below and its programme given hereunder have been approved by the Secretary, Ministry of Environment and Forests, Government of India, New Delhi, being the prescribed authority under rule 6AAC of the Income-tax Rules, 1962, for the purposes of section 35CCB of the Income-tax Act, 1961.

Name of the Institution/Association,

M/s Vanarai

Vijaynagar, Pune-411030

Programme

Conservation of natural resources.

Both the approvals accorded by the prescribed authority namely: (i) to the Institution/Association under sub-section (2) of section 35CCB, and (ii) to the programmes under sub-section (1) of section 35CCB are valid for the period from 1st April, 2001 to 31st March, 2002 with the following conditions:

(i) M/s Vanarai, Vijaynagar, Pune, shall maintain a separate account of the donations received by it for its conservation activities mentioned above.

(ii) M/s Vanarai, Vijaynagar, shall furnish progress report of work done on their conservation programmes to the prescribed authority for the Financial Year 2001-2002.

(iii) The society shall submit to the prescribed authority annual audited accounts report for the year 2001-2002 showing total income and liabilities and a copy of these documents be sent to the concerned Commissioner of Income-tax.

(iv) M/s Vanarai must also submit to the prescribed authority the progress report as well as audited accounts report for the period 2001-2002 at the earliest; and

(v) The approval is subject to the continued satisfaction of the prescribed authority and may be withdrawn with retrospective effect, if considered necessary.

[F.No. 203/27/2000/ITA-II]

What it names

Rules it names. Rule 6AAC 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. 77  ·  Notification No. 75 →

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.