Specification of Rifle Shooting under tax provision enables the sport to be recognised for income-tax exemption purposes.
The Central Government, exercising the power conferred by the provision in section 10 of the Income-tax Act, issued Notification S.O.1101 specifying Rifle Shooting as one of the games to which the tax provision applies, thereby identifying the sport for the purpose of the tax exemption framework.

Investment approval under section 54A: specified government securities and qualifying public issue shares qualify for capital gains reinvestment relief.
Approval under section 54A designates specified investments as qualifying reinvestments of capital gains: National Savings Certificates (First Issue), 12 Year National Defence Certificates, 10 Year Defence Deposit Certificates, subscriptions to government securities, and subscriptions to qualifying initial public issues of ordinary shares in companies engaged in power or specified manufacturing. The notification specifies authorised offices for purchase or subscription and sets conditions on share issues including initial issue status, prospectus delivery, prohibition of premium, restrictions on issuance for goodwill, and requirement that consideration for asset transfers be at book value.

Later date specification for definition clause - 31st May 1966 designated as the operative reference date under income tax rules.
The Central Government, by Notification No. S.O.289 dated 19-1-1967, specifies a later date for the temporal reference used in the definition provision of the Income-tax Act, designating 31st May 1966 as the later date to be applied for determining the period referred to in the Act's definition clause.

Designation of historic, archaeological and artistic importance triggers tax-related recognition for a temple under income-tax notification powers.
Central Government notification designates Shri Madurakali Amman Temple, Siruvachur, Perambular Taluk, Tiruchirapalli District, Madras, as being of historic, archaeological and artistic importance for the purposes of the Income-tax Act, effecting administrative recognition under the Act's notification power.