Notification No. 97/2019 [F.No.203/19/2009/ITA-II]

(To BE Published in Part II, Sub-section (ii) of section 3 Extra-ordinary of the Gazette of INDIA)

What this is

Notification No. 97/2019 [F.No.203/19/2009/ITA-II] was published on 13 November 2019. Its subject is (To BE Published in Part II, Sub-section (ii) of section 3 Extra-ordinary of the Gazette of INDIA).

What it does

A corrigendum to the notification of 28 April 2009, published vide S.O. 1202 dated 9 May 2009, by which a research organisation stood approved. In paragraph 1, the name of the approved organisation "Diabetes Research Centre Foundation, Chennai" is to be read as "Prof. M. Viswanathan Diabetes Research Centre, Chennai", with effect from 1 April 2010. Only the name of the approved organisation changes.

Who it reaches

Prof. M. Viswanathan Diabetes Research Centre, Chennai
Donors and payers relying on the organisation's approval
The Commissioner of Income-tax (Exemptions), Chennai and the Chief Commissioner (Exemptions)

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.3	s.3

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.

(TO BE PUBLISHED IN PART II, SUB-SECTION (ii) OF SECTION 3 EXTRA-ORDINARY OF THE GAZETTE OF INDIA)

Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)

Corrigendum

New Delhi, the 13th November, 2019

S.O. In the notification of the Government of India, In the Ministry of Finance (Department of Revenue) no. 4012009 in F.No. 2031!91200911TA.1I dated 28th of April, 2009, published in part-II, section 3, sub-section (ii) of the Gazette of India vide S.O. number 1202 dated 09th May, 2009.

(i) in paragraph 1:-

The name of the approved organization "Diabetes Research Centre Foundation, Chennai" shall be read as "Prof. M. Viswanathan Diabetes Research Centre, Chennai" with effect from 01.04.2010.

Notification No. 9:rt2019
(F.No.20311912009/1T A-II)

To
The Manager,
GOVT. of India Press,
Mayapuri, New Delhi

Copy forwarded to:
1. M/s Prof M. Viswanathan Diabetes Research Centre, Chennai.
2. CCIT (E), New Delhi
3. CIT (E), Chennai
4. Web Manager, New Delhi, for placing on the website incomelaxindia.gov.in
5. ITCC, CBDT (4 copies)
6. Concerned file
7. Guard file

(Rajarajeswari R.)
Under Secretary to Government of India

Note: - The Principal notification No.40/2009 dated 28th April, 2009 was published in the Gazette of India, Extraordinary, Part II, Section-3, Sub-section (ii) vide S.O number 1202 dated 9th May, 2009.

From when

1 April 2010, retrospectively.

What to watch

The change of name is given effect from 1 April 2010, that is retrospectively by more than nine years from the date of the corrigendum.
Only the name in paragraph 1 is corrected; the terms of the approval in the parent notification are untouched.
The extract carries the parent notification's number and file number in badly garbled form, so the parent should be identified from the gazette reference S.O. 1202 dated 9 May 2009 rather than from the numbers as printed.
The extract does not reproduce the parent notification, so the provision under which the approval was granted must be read from it.

Where you meet it

When checking the approved organisation's identity in a claim resting on that approval, and in correspondence with the Commissioner of Income-tax (Exemptions).

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. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 98/2019 [F.No.370142/30/2019-TPL] / GSR 858(E) · Notification No. 96/2019 [F.No.370142/29/2019-TPL] / GSR 836(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.