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Case law › Notifications › 2005 › Notification No. 208
Notification 4 October 2005

Notification No. 208

S.O. No. It is hereby notified for general information that the organization M/s Central Indian Institute of Medical Sciences, 88/2, Bajaj Nagar, Nagpur-440 010 has been approved by the Central Government for the purpose

What this is

Notification No. 208 was published on 4 October 2005. Its subject is S.O. No. It is hereby notified for general information that the organization M/s Central Indian Institute of Medical Sciences, 88/2, Bajaj Nagar, Nagpur-440 010 has been approved by the Central Government for the purpose.

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.

NOTIFICATION NO. 208/2005, DATED 4-10-2005

S.O. No. It is hereby notified for general information that the organization M/s Central Indian Institute of Medical Sciences, 88/2, Bajaj Nagar, Nagpur-440 010 has been approved by the Central Government 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 for the period from 1-4-2002 to 31-3-2005 under the category 'University, College or other Institution' only partly engaged in research activities (and not as a 'scientific research association' existing solely for research) subject to the following conditions:-
(i) The approved organization shall maintain separate accounts for its research activities.
(ii) For each of the financial years for which this approval is being given, the approved organization shall submit a copy of its audited Income & Expenditure account in respect of the research activities for which it has been approved under sub-section (1) of Section 35 of IT. Act, 1961 to the Commissioner of Income Tax/Director of Income Tax (Exemptions) having jurisdiction, on or before the due date of filing of return of income.
(iii) The organization shall also enclose with the Income & Expenditure account referred to in (ii) above, a certificate from the auditor: -

specifying the amount received by the organization for scientific research in respect of which the donors are eligible to claim deduction under Section 35 (1)(ii).

b) certifying that the expenditure incurred was for scientific research.

(F.No.203/75/2004-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

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. 209  ·  Notification No. 207 →

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.