Case law › Notifications › 2017 › Notification No.38/2017 [F. No. 203/24/2016/ITA-II] / SO 1588(E)

Notification 15 May 2017

Notification No.38/2017 [F. No. 203/24/2016/ITA-II] / SO 1588(E)

Ministry of Finance

What this is

Notification No.38/2017 [F. No. 203/24/2016/ITA-II] / SO 1588(E) was published on 15 May 2017. Its subject is Ministry of Finance.

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
s.139	s.2, s.263, s.349
s.288	s.515

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 15th May, 2017
S.O. 1588(E).—It is hereby notified for general information that the organization M/s National Institute of
Hydrology ('NIH') (PAN:- AAATN1385M) 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 (said Act), read with Rules 5C and 5D of the Income-tax
Rules, 1962 (said Rules), from Assessment year 2017-2018 onwards in the category of 'Scientific Research
Association', subject to the following conditions, namely:-
(i) The sole objective of the approved 'Scientific Research Association' 'NIH' shall be to undertake scientific
research;
(ii) The approved organization shall carry out scientific research by itself;
(iii) The approved organization shall maintain separate books of accounts for 'NIH' in respect of the sums received
by it for scientific research, reflect therein the amounts used for carrying out research, get such books audited by
an accountant as defined in the explanation to sub-section (2) of section 288 of the said Act 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 of the said Act;
(iv) The approved organization shall maintain a separate statement of donations received and amounts applied for
scientific research for 'NIH' 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 separate books of accounts referred to in sub-paragraph (iii) of paragraph 1; or
(b) fails to furnish its audit report referred to in sub-paragraph (iii) of paragraph 1; or
(c) fails to furnish its statement of the donations received and sums applied for scientific research referred
to in sub-paragraph (iv) of paragraph 1; 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 provisions of clause (ii) of sub-section (1) of section 35 of
the said Act read with rules 5C and 5D of the said Rules.
[Notification No. 38/2017/F. No. 203/24/2016/ITA-II]
ANKITA PANDEY, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

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

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.