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Case lawNotifications2014 › Notification No. 36/2014
Notification 26 August 2014

Notification No. 36/2014

Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research associations or institutions - Birbal Sahni Institute of Palaeobotany, Lucknow

What this is

Notification No. 36/2014 was published on 26 August 2014. Its subject is Section 35(1)(iii) of the Income-tax Act, 1961 - Scientific research expenditure - Approved social science or statistical research associations or institutions - Birbal Sahni Institute of Palaeobotany, Lucknow.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

(0 BE PUBLISHED [NS aera St B-SECTION YP OP SEP oP THE Garey
Government of india
Ministry of Finance (Department of Revenued (Central Board of Direct Taxes)
New Delhi, the24 Bupust 2008
Motificgrtion
So Tf Bhereiy notified for jeinmeral information that Ihe orpuniatin Birbal Sahni Institute af
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Source: the department’s scanned file.

← Notification No. 37/2014 [F.No.203/21/2014-ITA.II]  ·  Notification No. 35/2014 [F. No. 503/11/2005-FTD-II /SO 2049(E) →

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.