Notification No. 226

Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions

What this is

Notification No. 226 was published on 14 August 2007. Its subject is Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions.

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.

Section 35(1)(ii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved scientific research associations/institutions
CORRIGENDUM NOTIFICATION NO. 226/2007, DATED 14-8-2007
In partial modification of the Notifications issued by Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, Government of India, in the following Notifications, the term 'Rules 5C and 5D' in Paragraph 1 and Paragraph 2(e) may be read as 'Rules 5C and 5E':-

S.No.

Notification No. and Date of issue

Name of the Organisation

1

86/2007

28.3.2007

Ashoka Trust for Research in Ecology and the Environment, Bangalore

2

87/2007

28.3.2007

Indian National Science Academy, New Delhi

3

88/2007

28.3.2007

Ramakrishna Mission Seva Pratishthan, Vivekananda Institute of Medical Science, Kolkata

4

89/2007

28.3.2007

Inter-University Centre for Astronomy & Astrophysics, Pune

5

90/2007

28.3.2007

The Automotive Research Association of India, Pune

6

91/2007

28-3-2007

28.3.2007

Sri Aurobindo Ashram Trust, Pondicherry

7

92/2007

28.3.2007

Shri Vile Parle Kelavani Mandal's Shri C.B. Patel Research Centre for Chemistry & Biological Sciences, Mumbai

8

94/2007

28.3.2007

The K.J. Somaiya Institute of Applied Agricultural Research, Karnataka

9

95/2007

28.3.2007

The Arya Vaidya Sala, Kerala

10

96/2007

28.3.2007

U.N. Mehta Institute of Cardioilogy & Research Centre, Ahmedabad.

11

97/2007

28.3.2007

The Synthetic & Art Silk Mills' Research Association (SASMIRA), Mumbai

12

99/2007

28.3.2007

Zandu Foundation for Health Care, Mumbai

13

100/2007

28.3.2007

Indian Cancer Society, Mumbai

14

101/2007

28.3.2007

ITC Sangeet Research Academy, Kolkata

15

147/2007

12.4.2007

Pushpawati Singhania Research Institute for Liver, Renal and Digestive Diseases, New Delhi

16

148/2007

12.4.2007

Centre for Development of Telematics, New Delhi

17

164/2007

10.5.2007

All India Institute of Medical Sciences, New Delhi

18

165/2007

10.5.2007

Vivekananda Institute of Biotechnology, West Bengal.

19

166/2007

11.5.2007

Muljibhai Patel Society for Research in Nephro Urology, Nadiad (Gujarat)

20

167/2007

11.5.2007

Deen Dayal Research Institute, New Delhi

21

172/2007

16.5.2007

Regional Cancer Centre, Trivandrum (Kerala)

22

177/2007

24.5.2007

Vasantdada Sugar Institute, Pune

23

178/2007

24.5.2007

Central Power Research Institute, Bangalore

24

179/2007

25.5.2007

Nimbkar Agricultural Research Institute (NARI), Phaltan (Maharahstra)

25

204/2007

18.6.2007

Lilavati Kirtilal Mehta Medical Trust Research Centre, Mumbai

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. 227 · Notification No. 225 →

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.