Withholding tax notification: Maharashtra Co-operative Housing Finance Society Ltd designated for specified treatment under income-tax withholding provisions.
Central Government notifies the Maharashtra Co-operative Housing Finance Society Limited, Bombay pursuant to sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, designating the society for the purposes of that sub-clause under the withholding tax provisions.

Declaration of urban areas: specified municipal limits and defined localities are designated urban for Chapter XXII-B purposes.
Central Government, under clause (d) of section 280Y of the Income-tax Act, declares the areas shown in the annexed Schedule to be urban areas for the purposes of Chapter XXII-B, identifying those areas by municipal limits, named towns, specified radii from administrative points, and Master Plan non-conforming industrial-use areas.

Section 194A notification designates two entities under the specified sub-clause of the Income-tax Act.
Central Government notifies Industrial Credit and Investment Corporation of India Limited, Bombay, and Gujarat Co-operative Housing Finance Society Limited, Ahmedabad, for the purposes of sub-clause (f) of clause (iii) of subsection (3) of the Income-tax Act in relation to Section 194A, by Notification No. S.O.3200 dated 4-9-1967.

Place of public worship designation recognized for tax purposes, notifying a temple's renown under the Income-tax Act.
Central Government, under sub-section (6) of section 88 of the Income-tax Act, 1961, notifies Sri Dharmasamvardhinisametha Sri Kailasanathaswami Temple, Kambarasanpettai, Tiruchirapalli, Madras, as a place of public worship of renown for the purposes of that section.

Places of public worship designation under section 88(6) notifies temples for income tax recognition and charitable trust treatment.
The central government, exercising powers under the Income tax Act, notifies specified temples in the State of Mysore as places of public worship of renown, listing them by name and location to establish their recognition for statutory tax treatment tied to public worship status.

Recognition of place of public worship under section 88(6) notifies a temple as renowned for tax purposes.
Notification under sub-section (6) of section 88 designates a specific temple as a place of public worship recognised for purposes of the Income-tax Act, the central government exercising statutory power to notify institutions of renown throughout a region and thereby identifying the temple as meeting the renown criterion for the statutory tax scheme.

Research institution approval establishes prescribed authority recognition and consequent tax treatment for eligible scientific bodies.
The Council of Scientific and Industrial Research is designated as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, and the Birla Planetarium and Astronomical Research Centre, Calcutta, has been approved by that authority for purposes of the provision relating to research linked tax treatment.

Deletion of specified schedule entries under income-tax notification removes designated serial entries from an earlier notification, altering the schedule.
The Central Board of Direct Taxes, exercising its statutory power under the Income-tax Act, issues Notification S.O.2249 dated 26-6-1967 deleting Serial Nos. 2B and 49 and the entries thereagainst from the Schedule annexed to Notification S.R.O. 1214 (No. 44 Income-tax), dated 1st July, 1952, thereby amending the composition of that Schedule.

Exemption from Section 104 for Indian exporters and overseas contractors where overseas receipts form the majority of turnover.
Exempts Indian companies, excluding investment companies, from the operation of Section 104 for the previous year relevant to the assessment year commencing 1 April 1967 and subsequent years, where the company is engaged in export of goods or in constructional operations or services performed outside India and where receipts from those overseas activities constitute a majority of the aggregate sale proceeds or gross receipts credited to the profit and loss account for the relevant previous year.

Unaccompanied baggage may be transported between customs stations subject to supervision, insurance, sealing and a transit fee.
The regulations permit transit of unaccompanied baggage between specified customs stations by air, passenger train or truck where the passenger or agent arranges transport and booking, the baggage remains under a deputed customs officer's supervision (with the passenger paying for that service), rail-transportable goods are insured, and for truck transport goods are containerised, sealed by Customs with a one-time bottle seal and covered by bond and security acceptable to the Commissioner of Customs at the originating airport/air-cargo complex.

Place of public worship designation confirms administrative recognition for tax purposes under the income-tax framework.
The Central Government, invoking the power under subsection (6) of section 88 of the Income-tax Act, issues S.O. 1741 dated 8-5-1967 notifying Sri Mogileswara Swamy Temple Trustee Board, Mogili, to be a place of public worship of renown throughout the relevant territory for the purposes of the Act, thereby recording administrative recognition of the trust's status under the statute.

Notification under section 88(6): temple notified as historic and as place of public worship of renown.
The Central Government, exercising powers under subsection (6) of section 88 of the Income-tax Act, 1961, notifies Shri Parthasarathy Swamy Devasthanam, Triplicane, Madras, as an institution of historic importance and as a place of public worship of renown throughout the State of Madras.

Place of worship designation under Income Tax notifies Shri Purshotamaperumal Temple as renowned across the state.
Central Government, under sub-section (6) of section 88 of the Income-tax Act, 1961, notifies Shri Purshotamaperumal Temple, Nangoor, Madras, as a place of worship of renown throughout the State of Madras, thereby recording statewide recognition of the temple within the Act's regulatory framework.

Charge registration requirement: pre incorporation charges void against liquidator and creditors unless filed within prescribed period after publication.
Pre incorporation charges remaining unsatisfied at incorporation of a 'Sociedade por quotas responsibilidade limitada' are void against the liquidator and any creditor unless the prescribed particulars and the instrument, or a verified copy, are filed with the Registrar for registration in the manner required by the Act within the time limited by the notification.

Game specification: Polo recognized for tax exemption treatment under income tax provision for specified games.
The Central Government specified Polo as one of the games within the scope of Section 10(23) of the Income-tax Act by issuing Notification S.O.1562, thereby classifying Polo for the purposes of the statutory scheme that accords specified games particular tax treatment.

Income-tax schedule amendment deletes specified serial entries under statutory power, altering the earlier notification's schedule.
The Central Board of Direct Taxes, exercising statutory amendment powers under the Income tax Act, has deleted Serial Nos. 46, 47, 48, 50 and 51 and their entries from the Schedule annexed to Notification S.R.O. 1211 (No. 44 Income tax), thereby modifying the operative schedule of that earlier notification.

Place of public worship designation under section 88(6) confirms temple recognition for income tax purposes under law.
Central Government, invoking sub section (6) of section 88 of the Income tax Act, 1961, notifies Sri Subramaniaswamy Temple, Kumarayayalur, as a place of public worship of renown throughout the Madras State, thereby formally recognising the temple's status for the purposes of that section.

Research institution exemption approved for tax deduction eligibility under Income tax Act; Automotive Research Association recognised by prescribed authority
The Council of Scientific and Industrial Research, as the prescribed authority, has approved the Automotive Research Association of India, Bombay, for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, by notification S.O.1284 dated 31 3 1967, recognising the institution's eligibility for research related tax exemption and deduction provisions.

Tax Treaty Allocation of Taxing Rights limits cross-border taxation and defines permanent establishment rules and relief mechanisms.
Treaty allocates taxing rights between India and Greece, defining covered taxes and key terms including resident, company and permanent establishment; it limits taxation of enterprise profits to those derived through a permanent establishment and mandates arm's-length attribution. The agreement prescribes source rules for air and shipping income (with a concessionary reduction and credit for shipping), and specifies exclusive source taxation for royalties, dividends, interest, immovable property and capital gains. It includes 183 day temporary presence exceptions for service income, confidentiality-bound exchange of information, a mutual agreement procedure, and mechanisms to eliminate double taxation.

Game specification for tax exemption: Table Tennis designated among games qualifying for income tax exemption under law.
The Central Government, exercising the power under sub-section (23) of section 10 of the Income-tax Act, issued a notification designating Table Tennis as one of the games for the purposes of that provision, thereby formally adding the sport to the list of activities recognized for the specified tax treatment and creating eligibility for benefits conferred by the provision.