Notification No. 71 — Approval of an institution under section 35 of the Income-tax Act, 1961

What this is

Notification No. 71 was published on 7 March 2005. 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.

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 Act	Now
s.35	s.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. 71/2005, DATED 7-3-2005

It is hereby notified for general information that the organization Rajiv Gandhi Foundation, Jawahar Bhawan, Dr. Rajendra Prasad Road, Mew Delhi has been approved by the Centra! Government for the period from 1.4.2003 to 31.3.2006, for the purpose of clause (iii) 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 approved organization shall maintain separate set of accounts for its research.
(ii) The approved organization shall submit a copy of audited Income & Expenditure account in respect of its research activities for which it has been approved under sub-section (1) of Section 35 of IT. Act, 1961 to (a) Director General of Income Tax (Exemptions), Vaishali, Ghaziabad (UP) and (b) the Commissioner of Income Tax/Director of Income Tax (E) having jurisdiction over the organization on or before the due date of filing of return of income, in addition to the return of income to the designated assessing officer.
(iii) The organization shall also enclose with the Income & Expenditure account referred to in point No. (ii) above, a certificate from the auditor certifying that the amounts incurred are for scientific research.
Notes: (i) Condition (i) above will not apply to the organization categorized as "Association".

[F.No.203/2/2005/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. 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
Notification No. 43/2026 [F. No. 203/11/2025/ITA-II] / SO 1659(E) — इिु बाला, उप सजचि 30 March 2026
Notification No. 42/2026 [F. No 203/09/2025/ITA-II] / SO 1658(E) — इिुबाला, उप सजचि 30 March 2026
Notification No. 40/2026 [F. No. 203/07/2025/ITA-II] / SO 1657(E) — Ministry of Finance 30 March 2026
Notification No. 5/2026 — 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 23 March 2026
Notification No. 24/2026 [F. No. 203/13/2025/ITA-II] / SO 1491(E) — Ministry of Finance 20 March 2026

← Notification No. 72 · Notification No. 70 →

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.