Exemption under section 35(1)(ii) recognised for a charitable medical research institution following prescribed authority approval.
The Indian Council of Medical Research, as the prescribed authority, has approved The Society for the Care, Treatment and Training of Children in Need of Special Care, Sewri Hills, Bombay for the purposes of clause (ii) of subsection (1) of section 35 of the Income-tax Act, 1961, thereby recognising the institution for income-tax exemption under that provision.

Tax recognition of historic temple under income tax law confers notified status for heritage importance designation.
Central Government notification declares Sri Kaleshwaraswamy Temple, Kaleshwaram, Manthani Taluk, Karimnagar District, Andhra Pradesh, to be of historic, archaeological and artistic importance under the Income-tax Act, issued pursuant to the exercise of the government's statutory powers to recognise sites of cultural and historical significance for tax-related purposes.

Exemption for re-imported private personal property allowed subject to identity, non-drawback, ownership, use and time conditions.
Exemption permits relief from customs duty and integrated tax on private personal goods not produced in India when re-imported, contingent on customs officer satisfaction as to identity, absence of drawback, unchanged ownership within the family, personal use, and re-import within three years (with Baggage Rules exception). The exemption's extent is limited where post-export alterations, renovations, additions or repairs increase value; full exemption applies to warranty repairs done free of charge; otherwise the whole customs duty is exempt.

Customs valuation and exchange-rate rules were aligned for imported goods, with defined currency conversion rates governing assessment timing.
Customs valuation for imported goods was amended so that the price under section 14 is calculated with reference to the rate of exchange in force on the relevant date under section 15. Section 15 was also revised to include "rate of exchange" and to define it as the Central Government rate for conversion between Indian and foreign currency, with currency meanings taken from the Foreign Exchange Regulation Act, 1947. The amendment Act repealed the earlier Ordinance while saving actions taken under it.

Jurisdiction of Income-tax Authorities: notification assigns prior-assessment-year jurisdiction over certain union territories to designated Income-tax Officers.
Notification under section 126 assigns specified Income-tax Officers jurisdiction to make assessments under the Income-tax Act, 1961 or the Indian Income-tax Act, 1922 for assessment years prior to 1 April 1963 in respect of persons resident or carrying on business in the territories of Daman, Dadra and Nagar Haveli; Diu; Yanam; Mahe; and Goa, where those persons subsequently fell within those officers' jurisdiction after 31 March 1963 following extension of income-tax law to those territories.

Heritage status notification recognises temple as historic, archaeological and artistic under income tax law for tax treatment.
Central Government notifies Sri Chandra Choodeswara Swamy Temple, Hosur, Salem District, Madras State, as being of historic, archaeological and artistic importance for the purposes of the Income-tax Act, under the administrative power conferred by sub-section (6) of section 88.

Historic monument designation of Shamlaji Temple enables tax recognition under Income Tax law and heritage preservation.
The Central Government notifies Shamlaji Temple in Sabarkantha (Gujarat) as being of historic, archaeological and artistic importance under the Income-tax Act, thereby classifying the temple for statutory tax recognition and related tax treatment.

Exemption under section 35(1)(ii) recognised for a research institution after prescribed authority approval, enabling tax recognition of research contribution.
Approval by the Council of Scientific and Industrial Research designates Indian Jute Industries Research Association, Calcutta as qualifying for the exemption under section 35(1)(ii) of the Income-tax Act, establishing the institution's eligibility for the tax-deduction treatment applicable to recognised research institutions.

Delegation of customs enforcement powers to local police enables designated officers to perform customs search and seizure functions.
The Central Government entrusts specified local police and certain administrative officers with the functions of an Officer of Customs, authorising them to exercise defined customs enforcement powers (including search and seizure and related enforcement functions) within their jurisdictions. The notification lists particular ranks and office-holders and delegates either a broad contiguous range of enforcement functions or a narrower subset to police station heads and subordinates, operating as an administrative entrustment under the Customs Act.

Delegation of Board powers: specified Principal Commissioners may exercise section 109 Customs powers for designated ports and jurisdictions.
The Central Government directs that the powers of the Central Board of Excise and Customs under section 109 of the Customs Act may also be exercised by the Principal Commissioner of Central Excise or Commissioner of Central Excise who are Principal Commissioner of Customs or Commissioner of Customs at Allahabad, Baroda, Delhi, Patna, West Bengal and Shillong, with identification of those officials by prior Ministry of Finance notifications and subsequent substitutions of titles.

Income tax exemption for scientific research institutions enabled by prescribed authority approval of the institution.
Approval by the Council of Scientific and Industrial Research as the prescribed authority confers eligibility for income-tax exemption under clause (ii) of sub section (1) of section 35 for Kothari Scientific and Research Institute, Calcutta; the notification records formal recognition of the institute for the purposes of that provision.

Schedule amendment under section 126 removes specified serial entries from an income tax notification, effective in June.
The Central Board of Direct Taxes, under the authority of section 126 of the Income tax Act, deletes Serial Nos. 2, 73, 74 and 80 and their entries from the schedule to Notification S.R.O. 1214 (No. 44 Income tax) dated 1st July, 1952, with the amendment taking effect from 1st June, 1966.

Designation of hilly areas under section 33A(8) specifies which districts qualify for the hilly-area tax classification.
Declares specified districts and particular territorial exclusions to be hilly areas under sub-section (8) of section 33A of the Income-tax Act, listing named districts across West Bengal, Punjab, Himachal Pradesh, Kerala, Madras, Mysore and specified Kumaon and Garhwal districts of Uttar Pradesh; notes a later insertion by Notification 0619(E) that added further districts to the classification.

Exemption under section 35(1)(ii): Association of Surgeons of India, Madras approved for prescribed research institution status.
The prescribed authority has approved the Association of Surgeons of India, Madras for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, and a notification records that approval as the operative administrative act conferring eligibility for the statutory tax treatment applicable to approved institutions.

Delegation of customs functions: local tahsildars and police are authorized to exercise specified customs enforcement powers.
The Central Government, exercising powers under section 6 of the Customs Act, 1962, entrusts specified local officers with the functions of an officer of Customs, authorizing tahsildars, sub inspectors and police personnel at named island stations to perform designated customs enforcement and investigative functions, with the scope of powers delineated by officer category.

Heritage designation of temple as historic, archaeological and artistic importance enables tax recognition under income tax law.
Notification under section 88(6) of the Income tax Act designates Sri Nataraja Temple, Chidambaram, as of historic, archaeological and artistic importance for the purposes of that provision, effected by S.O.171 dated 5 January 1966.