Tax exemption for research institutions confirmed after prescribed authority approval, qualifying medical study group for income tax research relief.
The Study Group of Tetanus, K. E. M. Hospital, Bombay, has been approved by the Indian Council of Medical Research as the prescribed authority for purposes of the research exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act, thereby qualifying the institution for the statutory tax exemption on approved research expenditure.

Specified certificates: Premium Prize Bonds designated as tax exempt specified certificates under the income tax exemption provision.
Premium Prize Bonds, 1963 are designated by Central Government notification No. S.O.2953 dated 9-10-1963 as specified certificates for the purposes of the income tax exemption provision addressing specified certificates.

Designation of temples as historic, archaeological and artistic importance under income tax law alters tax recognition and benefits.
The Central Government, invoking sub section (6) of section 88 of the Income tax Act, notifies the Sri Nachiar (Sri Andal) and other temples under the Sri Nachiar Devasthanam, Srivilliputhur, as of historic, archaeological and artistic importance by S.O.2869 dated 5 10 1963, thereby identifying them for the statutory tax recognition applicable to heritage properties.

Archaeological and artistic importance designation under section 88(6) applies to the Sri Jambukeswarar and Sri Akhilandeswari Temple.
Central Government, exercising powers under sub section (6) of section 88 of the Income tax Act, 1961, notifies the Sri Jambukeswarar and Sri Akhilandeswari Temple at Tiruvanaikoil, Tiruchirapalli District, Madras State, as being of archaeological and artistic importance for the purposes of that provision.

Tribunal member recruitment and service rules set qualifications, selection procedure and service conditions for members.
These rules govern recruitment and service conditions for Income-tax Appellate Tribunal members, distinguishing judicial and accountant members with specific professional experience and age requirements, marital disqualifications subject to exemption, and medical fitness. Appointment follows recommendation by a Selection Board from a Ministry-prepared list, with prescribed selection procedures, probation, pay and allowances, pension or provident fund election, retirement ages, seniority rules, and post-service practice and arbitration prohibitions.

Tax Recovery Officers' jurisdiction and transfer rules updated for area assignments and seamless continuation of certificate proceedings.
Rules substitute jurisdictional and transfer provisions: Tax Recovery Officers under sub clause (i) have jurisdiction where they exercise Collector-like land revenue powers; those under sub clause (ii) have areas as directed by the State Government. Transfers: when a sub clause (iii) officer takes jurisdiction, proceedings pending before (i) or (ii) officers transfer to (iii); Central Government may cancel a (iii) appointment, reverting proceedings to (ii) or, if none, (i); (i) officers may transfer proceedings to (ii) officers for the same area. Transferee officers may continue proceedings from the existing stage without reissuing notices, warrants, proclamations, orders or certificates.

Income-tax Appellate Tribunal members' recruitment and service conditions set qualifications, selection board procedures, pay scales, probation, and retirement benefits.
Qualifications, selection and service conditions for Income-tax Appellate Tribunal members require prescribed judicial or accountancy experience, age and marital-status constraints subject to specified relaxations and exemptions, medical fitness, inclusion on a central appointment list, and a two-year probationary period. Selection is by a Selection Board whose recommendations the Central Government adopts; pay scales, seniority rules, compulsory retirement at fifty-eight, pension or provident fund options with specified election windows, and application of prevailing government service conditions complete the framework.