Place of Public Worship designation confirms tax-deduction eligibility for donations to Shri Krishna Temple.
The Central Government, exercising powers under sub section 2(b) of section 80G of the Income tax Act, 1961, notifies Shri Krishna Temple, Guruvayur, to be a place of public worship of renown for the purposes of that section, thereby recognising the temple for the tax deduction benefits afforded to donations to qualifying public worship institutions.

Extension of customs notification validity under the Customs Act replaces the prior expiry date to continue regulatory applicability.
Amendment substitutes the expiry date in paragraph 2 of Notification No. 22-Customs (1 March 1970), extending the notification's period by replacing the previously specified date with a later one under the authority of the Customs Act, thereby continuing the tariff-related provision on packaging materials, durable containers, packages and spare bags for the extended term.

Approval under section 35(1)(ii): institution recognised for tax exemption purposes following prescribed authority formal approval.
The Council of Scientific and Industrial Research, as the prescribed authority, has approved the Institute for Financial Management and Research, Madras for the purposes of Section 35(1)(ii) of the Income-tax Act, formally recognising the institution for statutory tax-exempt treatment under that clause and providing public notice of its approved status.

Levy of fees on customs documents governs charges for amendments and certified copies with limited exemptions.
Levy of fees authorises the proper officer to charge specified fees for amendment, supplementation and supply of certified copies of customs documents, defined to include bills of entry, shipping bills, manifests, reports, transhipment bills, baggage declarations, show cause notices and orders; the Table sets differentiated rates for manifest amendments and certified copies and exempts certain import-manifest amendments that add uncovered ports or relate to articles of baggage.

Customs airport designation enables Patna and Varanasi to handle import and export of goods and baggage with Nepal
The Central Government appoints Patna and Varanasi as Customs airports for trade with Nepal, authorising unloading of goods of Nepalese origin and baggage imported from Nepal and loading of goods of Indian origin and baggage for export to Nepal, and superseding earlier notifications under the government's statutory authority.

Exemption under section 35(1)(ii) approved for Association of Otolaryngologists; prescribed authority approval confirms tax-exempt status.
Approval for exemption under section 35(1)(ii) was notified for the Association of Otolaryngologists of India, Bombay after approval by the Indian Council of Medical Research as the prescribed authority; notification S.O.3951 dated 25-11-1970 records the institutional approval, which was withdrawn with effect from 01-04-1976 by Notification S.O.1571 dated 19-2-1976.

Section 80G notification: temple designated as archaeological and artistic importance, qualifying donations for tax deductions.
The Central Government, exercising powers under sub section 2(b) of section 80G of the Income tax Act, notifies Shri Athmanathaswamy Temple, Avadayarkoil, Arantangi Taluk, Thanjavur District, as being of archaeological and artistic importance for the purposes of section 80G, thereby affecting the tax treatment of donations to the temple.

Income-tax Appellate Tribunal membership: new ban on contracting a subsequent marriage, with government exemption and relaxation powers.
The amendment substitutes a disqualification barring persons who contract a subsequent marriage while a spouse is living from appointment, while permitting the Central Government to exempt individuals if the marriage is permissible under applicable personal law and other grounds exist; it also adds a power for the Central Government to relax any provision of the rules for any class or category of persons for reasons recorded in writing.

Tax deduction recognition for donations enables temple designation as public place of worship allowing donor deductions.
Central Government designates Shri Balasarduleeswarar Temple, Nellorepet, Gudiyattam, North Arcot District, as a place of public worship of renown throughout Tamil Nadu for the purposes of section 80G, thereby qualifying donations to the temple for tax-deduction treatment under the specified tax provision by published notification.

Tax deduction eligibility: notification designates Shri Satya Gnana Sabai as archaeological and artistic institution for deduction purposes.
Notification designates Shri Satya Gnana Sabai, Vadalar, Cuddalore District as an institution of archaeological and artistic importance for purposes of tax-deduction eligibility under the Income-tax Act, effected by S.O.16 dated 23-10-1970.

Notified entities designation under income-tax rules clarifies which government corporations, wholly government owned companies, and financed societies qualify.
Notification identifies three classes of entities as notified for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of the Income tax Act: corporations established by statute; companies wholly held by the Government or the Reserve Bank of India or a corporation owned by that Bank; and undertakings or bodies, including societies registered under the Societies Registration Act, wholly financed by the Government.

Permanent establishment: preparatory or auxiliary activities excluded and purchase-for-export profits not attributed; treaty updates tax and credit rules.
Protocol updates the India-Japan tax treaty by adding the Companies (Profits) Surtax to covered taxes, excluding certain preparatory or auxiliary fixed places from being a permanent establishment, providing that no profit is attributed to establishments limited to purchase-for-export operations, increasing a specified rate of reduction in Article V, and prescribing deemed paid credit rules linked to Indian special incentive measures subject to intergovernmental agreement; it also sets ratification, entry into force, applicability periods and abrogates the prior Protocol.

Exemption under Section 35(1)(ii) - approval of an institution by prescribed authority secures tax deduction recognition.
The Council of Scientific and Industrial Research, as the prescribed authority, has approved the National Centre for the Performing Arts, Bombay for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, as recorded by formal notification.

Appointment of Customs Officers - Intelligence Bureau checkpost officers designated as customs officers within specified frontier jurisdictions.
The Central Government appoints officers of and above the rank of head constable in charge of Intelligence Bureau checkposts adjoining the foreign frontier separating Tibet from India in specified States and territories to be Officers of Customs within the respective jurisdiction of the concerned Principal Commissioner or Commissioner of Customs, superseding the earlier notification.

Specified certificates designation: seven-year National Savings Certificates recognised as covered under tax-exemption specification.
Central Government designates certain savings instruments as specified Certificates for the purposes of section 10(15) by Notification S.O.2880 dated 1-9-1970, expressly identifying 7-Year National Savings Certificates of the II and III issues, including their Bank Series variants, as the instruments covered by the statutory specification.

Tax deduction eligibility affirmed for post office time and recurring deposits, operative from the notified commencement date.
The Central Government notifies the Post Office (Time Deposits) scheme and the Post Office (Recurring Deposits) scheme as qualifying for the deduction provision of the Income-tax Act; the notification, issued under the amendment effected by the Finance Act, 1970, names the schemes governed by their 1970 Rules and declares that the notification takes effect on the first day of April 1971.

Tax withholding under Section 194A: notification includes Post Office Time and Recurring Deposit schemes for withholding applicability.
The Central Government notifies that clause (vi) of sub-section (3) of section 194A of the Income-tax Act applies to the Post Office Time Deposits scheme governed by the Post Office (Time Deposits) Rules, 1970, and to the Post Office Recurring Deposits scheme governed by the Post Office (Recurring Deposits) Rules, 1970, thereby designating these two schemes for the purposes of that clause.

Customs exemption for warranty replacement parts permits duty-free import subject to specified conditions and a time limit.
Exemption allows duty relief for articles and component parts imported as replacements for defective items earlier brought into India as private personal property, provided the originals were imported by an individual, replacements are supplied free under the manufacturer's warranty within the warranty period, repairs or replacements are carried out free by the manufacturer through its agent or branch in India, and any defective items not re-exported are destroyed or surrendered to Customs; the notification is time limited and amended or superseded as recorded.

Delegation of customs powers to Superintendents of Central Excise to perform Assistant/Deputy Commissioner duties in key ports.
The Central Government appoints Superintendents of Central Excise, Class I at Bombay, Calcutta and Madras to exercise the powers and discharge the duties of Assistant Commissioners of Customs or Deputy Commissioners of Customs within the respective jurisdictions of the Commissioner of Customs, effecting a statutory delegation of customs enforcement and administrative functions; a later change in official designations is noted.

Exemption under section 35(1)(ii): Indian Institute of Management Ahmedabad approved as prescribed authority for tax exemption eligibility.
The Indian Institute of Management, Ahmedabad was approved by the prescribed authority for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, conferring eligibility under the statutory tax exemption framework for approved institutions and recording the effective recognition date.