Body corporate designation confirms a public commission's classification under company law provisions for corporate status.
The Central Government designates the Oil and Natural Gas Commission as a body corporate for the purposes of sub clause (c) of clause (7) of section 2 of the Companies Act, 1956, pursuant to the enabling provision in that Act and by reference to the Commission's establishment under a separate statute, thereby aligning its legal classification with corporate entities under company law.

Place of public worship designation notifies St. Andrew's Church as state wide renown under Income tax notification.
Central Government notification exercises powers under sub section (6) of section 38 of the Income tax Act, 1961 to recognise St. Andrew's Church, Calcutta, as a place of public worship of renown throughout the State of West Bengal, thereby designating the place for the purposes of the cited income tax provision.

Institutional notification: specified development and financial institutions recognized under Income-tax provisos, defining qualifying entities for tax treatment.
Notification names specific domestic and foreign development and financial institutions as designated institutions for the purposes of the provisos to the Income-tax Act provisions referenced, thereby identifying which entities qualify for the tax treatment or procedural consequence established by those provisos.

Place of public worship designation secures formal statutory recognition for St. Paul's Cathedral in the specified state.
The Central Government, exercising power under the specified provision of the income-tax statute, notifies St. Paul's Cathedral, Ambala, to be a place of public worship of renown throughout the State of Punjab, thereby formally designating the premises as a recognised place of public worship for the statute's purposes.

Employer contribution deduction limited to a prescribed portion of past-service salary and spread over multiple assessment years.
The notification limits deductible employer contributions (excluding fixed annual contributions or contributions fixed by reference to salary, contributions or membership) by reference to the employee's past service salary reduced by employer provident fund contributions; a prescribed proportion of the amount paid in the previous year is deductible, and that deductible allowance is apportioned with one part allowed in the assessment year of payment and the balance spread equally over the next four assessment years.

Modification of Companies Act applicability for Portuguese-origin limited companies in specified territories; specified sections excluded or limited.
Direction under section 620B modifies the applicability of the Companies Act, 1956 for Sociedade por quotas responsabilidade limitada formed under the Portuguese Commercial Code and incorporated in Goa, Daman and Diu on or before 30 June 1965, prescribing that specified Act provisions shall not apply or shall apply with stated exceptions, modifications and adaptations, and limiting that regime until 31 December 1965.

Specified Securities under income tax clause: government notification designates certain National Defence Loans for tax treatment.
Central Government notification designates specific government borrowings as specified securities under clause (4) of section 10 of the Income-tax Act, 1961, listing two named National Defence Loan issues and thereby identifying them as securities to which the statutory tax treatment for specified securities applies.

Recognition as a place of public worship under section 88(6) triggers statutory tax recognition for the temple.
Notification under section 88(6) of the Income-tax Act, 1961 designates Shree Rama Vaikunth Temple, Pushkar (Ajmer) as a place of public worship of renown for the purposes of that provision, recognising the temple for the statutory tax treatment contemplated by the Act.

Tax recovery powers authorised for Sub-Divisional Officers in specified hill subdivisions, operative from the stated commencement date.
Central Government designates every Sub-Divisional Officer (Civil) in the hill subdivisions of Churachandpur, Tamenglong, Ukhrul, Mao and Sadar Hills, Tengoupal and Jiribam as Tax Recovery Officer under the Income-tax Act, 1961, authorised to exercise tax recovery powers in respect of the subdivision under their charge, with the notification deemed effective from 1 April 1962.

Historic and archaeological designation: temple notified for income tax purposes enabling statutory cultural classification.
The Central Government, exercising its power under sub section (6) of section 88 of the Income tax Act, 1961, by Notification S.O.3047 dated 20 9 1965, notifies Sri Brihadiswaraswami Temple, Thanjavur, as of historic, archaeological and artistic importance for the purposes of that Act.

Heritage notification under tax law grants recognized historic and artistic status to Sri Poovnanathaswamy Temple for tax purposes.
Central Government notification designates Sri Poovnanathaswamy Temple, Kovilpatti, Tirunelveli District, Madras State, as being of historic, archaeological and artistic importance for the purposes of sub-section (6) of section 88 of the Income-tax Act, exercising the statutory power to classify the temple as a heritage property within the tax framework.

Exemption under section 35(1)(ii): approval of specified research institutions granted tax benefits, later withdrawn by notification.
Approval of specified research and scientific bodies for tax exemption under section 35(1)(ii): Notification S.O.2875 dated 6-9-1965 lists institutions approved by the prescribed authority for purposes of clause (ii) of sub section (1) of section 35, conferring eligibility for the section 35(1)(ii) exemption; those approvals were later withdrawn by a subsequent notification effective 11-02-1978.

Notification declaring historic, archaeological and artistic importance of a temple under section 88(6), enabling tax recognition.
Notification designates Sri Lakhmi Narasimha Swamy Devasthanam as of historic, archaeological and artistic importance under section 88(6) of the Income tax Act, 1961; S.O.2800 dated 30 8 1965 records the Central Government's exercise of sub section (6) powers to notify the institution for the purposes of that provision, thereby bringing it within the statutory scope for income tax regulatory recognition.

Exemption under section 35(1)(ii) confirms tax-exempt status for institutions approved by the prescribed authority via notification
The Cancer Institute (W. I. A.), Madras is approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, and is notified as meeting the statutory criteria for tax exemption treatment applicable to eligible research institutions.

Place of public worship designation under section 88(6) notifies Shri Bhadrachala Seetaramalaya Temple as of renown throughout the state.
Central Government notification under section 88(6) of the Income tax Act, 1961 designates Shri Bhadrachala Seetaramalaya Temple, Bhadrachalam as a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of that section.

Notification under section 88(6) designates the temple as of historic, archaeological and artistic importance for tax purposes.
Notification designates Sri Kasiviswanathaswamy Temple, Tenkashi, Madras State, as being of historic, archaeological and artistic importance pursuant to the Central Government's exercise of power under sub section (6) of section 88 of the Income tax Act, thereby bringing the temple within the Act's framework for properties so notified.

Designation of place of public worship: Shri Dattatreya Temple notified as renowned for Income tax section eighty eight purposes.
The Central Government has notified Shri Dattatreya Temple, Ghangapur, District Gulbarga, Mysore, as a place of public worship of renown throughout the State for the purposes of the Income tax Act, identifying the temple as meeting the statutory criterion of public repute and thereby qualifying it for the tax recognition contemplated by that provision.

Tax exemption under section 35(1)(ii) approved for research institution; approval subsequently officially withdrawn by notification.
Approval for exemption under clause (ii) of sub-section (1) of section 35 of the Income-tax Act was granted to Sardar Patel Institute of Social and Economic Research, Ahmedabad by the prescribed authority via Notification No. S.O.2161, and that approval was subsequently withdrawn by a later notification, demonstrating that entitlement to the section 35 exemption depends on maintenance of prescribed approval.

Notification under section 88(6) designates Shri Bhramaramba Malikharjunaswami Devasthanam as of historic, archaeological and artistic importance.
The Central Government, exercising powers under section 88(6) of the Income-tax Act, 1961, notifies Shri Bhramaramba Malikharjunaswami Devasthanam, Srisailam, District Kurnool, Andhra Pradesh, to be of historic, archaeological and artistic importance by S.O.1975 dated 26-6-1965 for the purposes of the said section.

Confidentiality of bank tax records barred, with limited statutory exceptions permitting disclosure for prosecutions and official tax functions.
The notification directs that no public servant shall disclose or produce information or documents supplied under the Income-tax Act relating to assessees that are banking companies, subject to specified exceptions permitting disclosure for prosecutions, tax administration, lawful service or recovery processes, exchange of information for double taxation relief, central audit functions, and specified inquiries and disciplinary or prosecutorial processes.