Applicability of Companies Act modified for Jammu and Kashmir companies, exempting or altering specified provisions and deadlines.
Direction under section 620C modifies the Companies Act, 1956 for companies registered in Jammu and Kashmir before 15 August 1968 by declaring specified provisions inapplicable or applicable with substitutions and adaptations, chiefly substituting historic cutoff dates with the fifteenth day of August, 1968 or other new dates, extending certain time-limits, allowing deviation from the standard balance-sheet form for earlier financial years, excluding specified sections from application, and providing transitional measures for sole-selling agent appointments and related corporate compliance deadlines.

Delegation of adjudicatory powers: Joint Commissioner authorised to exercise statutory authority over confiscation and penalty matters.
The Central Government directs that the powers exercisable by a Principal Commissioner of Customs or Commissioner of Customs under section 122 of the Customs Act, 1962 relating to adjudication of confiscation and penalty shall also be exercisable by the Joint Commissioner of Customs and Central Excise, Goa, issued under clause (b) of section 152 with notation of subsequent designation substitutions.

Notification under section 194A designates Gujarat State Textile Corporation for purposes of a specified sub clause under income tax.
The Central Government issued Notification No. S.O.4712 dated 21-11-1969 designating the Gujarat State Textile Corporation Limited, Ahmedabad, for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961.

Delegation of customs powers limits excise superintendents to only specified customs enforcement functions under the Act.
Superintendents of Central Excise, Class I, are directed to exercise the functions of Assistant or Deputy Commissioners of Customs only to the extent permitted by the Notification, and are prohibited from exercising customs powers or discharging duties beyond the limited categories preserved by the Notification; designations referenced have been subsequently changed by later enactments and notifications.

Appointment of Customs Officers: Superintendents of Central Excise authorised to exercise customs powers within jurisdiction.
The Central Government appoints all Superintendents of Central Excise, Class I, to exercise the powers and discharge the duties of Assistant Commissioners of Customs or Deputy Commissioners of Customs within their respective jurisdictions, effecting a statutory delegation of customs functions; a later designation change of those customs titles is recorded.

Authorisation of Preventive Officers to exercise statutory customs powers under section 106(2) of the Customs Act.
The Central Government authorises Preventive Officers, Grade I and Inspectors of Central Excise appointed for areas adjoining the land frontier or the coast to exercise the powers under sub section (2) of section 106 of the Customs Act, 1962.

Avoidance of double taxation: treaty allocates taxing rights, PE attribution, and methods to eliminate double taxation for residents.
Convention between India and the United Arab Republic to avoid double taxation on income: applies to residents and taxes on income (including successor similar taxes); defines residence, company, enterprise and competent authority; establishes a permanent establishment concept with inclusions/exclusions and agent rules; allocates taxation of business profits to the State of residence unless attributable to a PE in the other State and prescribes profit attribution principles; treats immovable property, capital gains, dividends, interest, royalties and specific personal service categories with distinct taxing rights; provides exemption or credit methods to eliminate double taxation; mandates mutual agreement procedures and exchange of information; includes entry into force, transitional provisions for air transport and termination rules.

Transport vouchers for silver coins permit owner-signed documentation when numismatic purchase, value-limit, exporter status and residence transport conditions apply.
Transport voucher requirements for silver coins transported after sale are modified. The person owning, possessing or controlling the coins may prepare and sign the voucher where the coins are purchased for numismatic value, their value does not exceed the prescribed limit, and the buyer is an exporter transporting them to the buyer's normal residence.

Exemption from section 104 for Indian companies where most receipts derive from foreign exports or services, subject to FERA.
Exempts every Indian company, except an investment company as defined in clause (ii) of section 109, from section 104 of the Income-tax Act for the previous year relevant to the assessment year commencing 1 April 1970 and thereafter, provided the company exports goods, undertakes construction or services abroad, or supplies technical know-how to foreign entities, with the related proceeds or income received in or brought into India under the Foreign Exchange Regulation Act, 1947, and such foreign-derived receipts amount to fifty per cent or more of the aggregate sale proceeds and gross receipts credited to the profit and loss account for the previous year.

Notification under section 194A: Tea Board designated at Brabourne Road for purposes of sub-clause (f).
Central Government notifies the Tea Board, 14 Brabourne Road, Calcutta-1, for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, thereby designating the Tea Board as the entity contemplated by that provision for withholding-tax purposes.

Places of worship notification under section 80G: specified temples recognized for donor tax-deduction eligibility status
The Central Government notifies Shri Badrinath and Kedarnath Temples as places of worship of renown under the Income-tax Act provision so that donations to them qualify for donor tax-deduction eligibility throughout the State of Uttar Pradesh.

Delegation of Customs powers: Assistant/Deputy Commissioner Pondicherry authorised to exercise Commissioner level proviso powers.
Under Section 152 of the Customs Act the Central Government directs that powers exercisable by a Principal Commissioner or Commissioner under the proviso to sub section (3) of section 46 and under clause (i) of the first proviso to section 61 shall also be exercisable by the Assistant Commissioner or Deputy Commissioner of Central Excise, Pondicherry, with the notification noting subsequent designation amendments.

Double taxation avoidance for international airline income: treaty exempts aircraft operation income from tax in the other Contracting State.
The treaty exempts income derived from the operation of aircraft in international traffic by an enterprise of one Contracting State from tax in the other Contracting State, extends that exemption to participations in pools, defines applicable taxes and enterprises, preserves domestic assessment rules except where the treaty provides otherwise, and includes provisions on entry into force, duration, termination, and an integral Protocol recording reciprocal non-imposition on specified pre-1962 incomes.

TDS under Section 194A: Agricultural Finance Corporation notified for applicability under sub-clause (f) provisions notification
Notification designates the Agricultural Finance Corporation Limited as a notified payee under Section 194A for the purposes of sub-clause (f) of clause (iii) of sub-section (3), by Central Government Notification No. S.O.2164 dated 22-5-1969, identifying the Corporation's address for the statutory withholding regime relating to interest payments.

Designation under section 194A: National Textile Corporation Ltd notified as the specified entity for sub-clause (f) purposes.
The Central Government notifies the National Textile Corporation Ltd., Room No. 283, Udyog Bhavan, New Delhi, for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of Section 194A of the Income-tax Act, thereby designating the Corporation as the specified entity to which that sub-clause's tax deduction framework applies.

Notification under section 194A: Hindustan Machine Tools Ltd. designated for purposes of the specified sub-clause of the Act.
The Central Government notifies Hindustan Machine Tools Ltd., P. O. HMT., Bangalore-31, pursuant to sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, thereby designating the company for the purposes of that sub-clause and aligning it with the provision's withholding-related mechanism.

Place of public worship recognition qualifies Temple of Shri Mangesh for tax-deductible donations under section 80G.
Central Government notification under clause (b) of sub section (2) of section 80G declares the Temple of Shri Mangesh at Priol, Goa to be a place of public worship of renown throughout the State of Mysore and neighbouring States for the purposes of section 80G, thereby qualifying it for the statutory treatment applicable to such places in respect of donor tax concessions.

Section 194A notification: Gujarat Electricity Board designated under sub-clause (f) of clause (iii) subsection (3) for income tax purposes.
Notification No. S.O.1825 dated 30-4-1969 designates the Gujarat Electricity Board, Vidyut Bhavan, Race Course, Baroda-7, as a notified entity for the purposes of Section 194A by invoking sub-clause (f) of clause (iii) of sub-section (3) of the Income-tax Act, 1961, thereby bringing the Board within the statutory category to which the specified withholding provision applies.

Exemption under section 35(1)(ii) approved: institution granted prescribed authority recognition enabling tax-exemption eligibility.
The Indian Council of Medical Research, as the prescribed authority for clause (ii) of sub-section (1) of section 35 of the Income-tax Act, has approved the West Suburban Voluntary Blood Bank, Bombay, for an initial fixed tenure, establishing its eligibility to claim the income tax exemption under that provision.

Interest TDS designation under section 194A: public transport corporation notified for a limited term under income-tax rules.
Central Government notifies the Madhya Pradesh State Road Transport Corporation, Bairagarh (Bhopal), as a specified entity for the purposes of interest deduction at source under the relevant provision of the Income-tax Act, 1961, for a period of three years.