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.

Commencement of customs and central excise amendment provisions fixed by notification for effective operation of the Act.
Brings into force the provisions of the Customs and Central Excises (Amendment) Act, 1963 by appointing 1 October 1963 as the date on which the Act shall come into operation under the enabling commencement provision. The notification is issued by the Central Government in exercise of the power conferred by the relevant sub-section and fixes the effective date for the amended customs and central excise law.

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.

Government goods under customs and excise law brought within the same charging provisions as other goods.
The Customs and Central Excises (Amendment) Act, 1963 amends the Customs Act, 1962 and the Central Excises and Salt Act, 1944. The substituted provisions extend the customs and excise charging provisions to goods belonging to Government and to excisable goods other than salt produced or manufactured in India by or on behalf of Government, in the same manner as other goods. The Act comes into force on a date appointed by the Central Government by notification.

Appointment of Customs officers to specified private warehouses under the Customs Act, establishing supervisory jurisdiction.
Central Government, under sub section (1) of section 4 of the Customs Act, 1962, appoints the Commissioner of Customs, Calcutta as Principal Commissioner of Customs or Commissioner of Customs and the Assistant/Deputy Commissioner of Customs, Calcutta to corresponding assistant/deputy offices to exercise administrative and supervisory customs authority over five specified private warehouses in West Bengal owned by Hindustan Motors Ltd., Jeewanlal (1929) Ltd., National Tobacco Co. of India Ltd., Burmah Shell Oil Storage and Distt. Co. of India Ltd., and Esso Standard Eastern Incorporated.

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.

Appointment of Customs Officers for warehousing stations secures administrative authority over warehouses at Thana and Manpada.
Central Government, exercising the statutory power of appointment under sub section (1) of section 4 of the Customs Act, 1962, designates the Commissioner of Customs, Bombay (now styled as Principal Commissioner of Customs or Commissioner of Customs as applicable) and the Assistant Commissioner of Customs or Deputy Commissioner of Customs, Bombay to serve as the relevant customs authorities for all warehouses located in the Warehousing Station of Thana and Manpada.

Delegation of Commissioner powers: specified customs officers may exercise Commissioner authority when headquarters are unattended.
The Central Government directs that powers exercisable by the Principal Commissioner of Customs or Commissioner of Customs under the proviso to sub-section (3) of section 46 and under clause (i) of the first proviso to section 61 are also exercisable by specified customs officers at listed stations, subject to conditions in the Table; delegation applies, in several entries, when the Principal Commissioner of Customs or Commissioner of Customs is away from headquarters.

Delegation of customs powers: functions of Assistant/Deputy Commissioner of Customs entrusted to DRI officers under the Customs Act.
Central Government entrusts to Joint Directors, Assistant Directors or Deputy Directors and Assistant Commissioners in the Directorate of Revenue Intelligence the functions of an Assistant Commissioner of Customs or Deputy Commissioner of Customs under powers conferred by the Customs Act, enabling those officers to exercise the procedural and enforcement duties associated with those customs posts; the notification records related designation changes.

Delegation of penalty power to Assistant and Deputy Commissioners for bond breaches under the Customs Act.
The Principal Commissioner's or Commissioner's power to impose penalties under the adjudication provision of the Customs Act is made exercisable by Assistant Commissioners or Deputy Commissioners in cases where persons who executed bonds for imported, exported or cleared goods fail to fulfil bond conditions, subject to a prescribed monetary limit; the Notification records designation and substitutional amendments to the offices named.

Power to modify Companies Act: notification limits Act's applicability to nidhis and mutual benefit societies with tailored rules.
Government, invoking section 620A of the Companies Act, 1956, declares listed companies as nidhis and mutual benefit societies and directs that specified provisions of the Act shall either not apply or shall apply with the exceptions, modifications and adaptations set out in Schedule III; operative changes include modified service and notice rules, a five percent voting cap, exemptions from certain sections, adjusted dividend and meeting procedures for small members, prescribed deposit for director nominations, disclosure of member capacity loans to directors, modified remuneration approvals for non whole time directors, and a reduced filing fee calculation for returns of allotment.

Remission of duty for natural loss: specified volatile and liquid goods become eligible when deposited in a warehouse.
Specification of goods eligible for remission of duty on account of natural loss when deposited in a warehouse: volatile and liquid commodities kept in tanks or containers (including aviation fuel, motor spirit, mineral turpentine, acetone, menthol, raw naphtha, vaporising oil, kerosene, high speed diesel oil, batching oil, diesel oil, furnace oil, Ethylene Dichloride and liquid helium gas) and wine, spirit and beer kept in casks.

Delegation of customs penalty authority to assistant/deputy commissioners, subject to a specified monetary cap and procedural limits.
The power exercisable by a Principal Commissioner of Customs or Commissioner of Customs in respect of an offence under the Customs offences provision is directed to be exercisable also by an Assistant Commissioner of Customs or Deputy Commissioner of Customs, subject to the condition that the penalty imposed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall not, in any one case, exceed ten thousand rupees.

Remission of duty on natural loss: volatile fuels and alcoholic beverages in warehouses eligible for relief under customs rules.
Specifies goods eligible for remission of duty for natural loss when deposited in a warehouse, listing volatile liquids and related products-aviation fuel, motor spirit, mineral turpentine, acetone, menthol, raw naphtha, vaporising oil, kerosene, high speed diesel oil, batching oil, diesel oil, furnace oil, Ethylene Dichloride (in tanks) and liquid helium gas (in containers)-and wine spirit and beer kept in casks, thereby making these items subject to the remission provision while in warehouse custody.

Appointment of Officers of Customs: specified Uttar Pradesh P.A.C. ranks authorized to act within Shillong customs jurisdiction.
Appointment of specified Uttar Pradesh P.A.C. personnel as Officers of Customs under sub section (1) of section 4 of the Customs Act, 1962, authorizes the Commandant, Deputy Commandant, Assistant Commandant, Adjutant, Quarter Master, Subedar (Coy. Commander), Jamadar (Pl. Commander) and Head Constables to exercise customs powers within the Commissioner of Customs, Shillong jurisdiction; designation of the customs office was later amended by finance and customs notifications.

Application of Customs procedural provisions to central excise; designated Customs provisions adapted and made applicable to excise rules.
Certain provisions of the Customs Act, 1962 are made applicable to like matters under the Central Excise Act, 1944 for duties imposed by Section 3, subject to specified modifications: references to the Customs Act and its officers are to be read as references to the Central Excise Act, 1944, the Central Excise Rules, 1944 and corresponding Central Excise officers; "smuggled" or "imported" goods are to be read as excisable goods removed in contravention of the Central Excise Rules; cross references and procedural terms are redirected (for example Section 106 to Rule 200) and drawback references treated as rebate.