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Case law › Notifications › 2007 › Notification No. 178
Notification 24 May 2007

Notification No. 178

Approval of an institution under section 35 of the Income-tax Act, 1961

What this is

Notification No. 178 was published on 24 May 2007. 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 ActNow
s.35s.45, s.66
s.139s.2, s.263, s.349
s.288s.515

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. 178/2007, DATED 24-5-2007

It is hereby notified for general information that the organization Central Power Research Institute, Bangalore, 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 Rules 5C and 5D of the Income tax Rules, 1962 with effect from 1-4-2005 in the category of 'other Institution' partly engaged in research activities subject to the following conditions,:-
(i) The sums paid to the approved organization shall be utilized for scientific research.
(ii) The approved organization shall carry out scientific research through its faculty members or its enrolled students.
(iii) The approved organization shall maintain books of account and get such books audited by an accountant as defined in the Explanation to sub-section (2) of section 288 of the Income-tax Act, 1961 and furnish the report of such audit duly signed and verified by such accountant to the Commissioner of Income-tax or the Director of Income-tax having jurisdiction over the case, by the due date of furnishing the return of income under sub-section (1) of section 139.
(iv) The approved organization shall maintain a separate statement of donations received and amounts applied for scientific research and a copy of such statement duly certified by the auditor shall accompany the report of audit referred to above.
2. The Central Government shall withdraw the approval if the approved organization :-
(a) fails to maintain books of account; or
(b) fails to furnish its audit report; or
(c) fails to furnish its statement of the sum received and sums applied for scientific research; or
(d) ceases to carry on its research activities or its research activities are not found to be genuine; or
(e) ceases to conform to and comply with the provision of section 35(1)(ii) of the Income-tax Act, 1961, read with Rules 5C and 5D of the Income-tax Rules, 1962.

[F. No. 203/38/2006/ITA-II]

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. 179  ·  Notification No. 177 →

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.