Approval for section 35(1)(ii) recognition granted to Acworth Leprosy Hospital Society, formalising prescribed authority approval.
The Indian Council of Medical Research, as the prescribed authority, has approved Acworth Leprosy Hospital Society for Research, Rehabilitation and Education and Leprosy, Wadala, Bombay for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, and this notification publishes that approval and identifies the institution.

Research exemption recognition under income-tax law approves constituent institutions for qualification as recipients of research-related tax benefits.
Approval is recorded for four constituent institutions of Bharatiya Vidya Bhavan as qualifying under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, enabling them to be treated as approved recipients for purposes of tax provisions relating to research expenditure; the prescribed authority granted this approval by notification dated 1-6-1971.

Exemption under section 35(1)(iii) updated to reflect institutional name change, amending the prior notification for recognition purposes.
The notification amends the prior approval under section 35(1)(iii) of the Income-tax Act by changing the institution's name from "Shri Ram Centre for Industrial Relations" to "Shri Ram Centre for Industrial Relations and Human Resources", and declares the earlier approval to be read as amended to that extent.

Section 35C approval: institutional recognition enables income-tax exemption eligibility under the Act for qualifying bodies.
The Secretary, Department of Agriculture, as prescribed authority, has approved The Vanaspati Manufacturers Association of India, Bombay, under the statutory provision conferring income tax exemption, and the approval is notified, recognising the institution as eligible for the income tax exemption mechanism.

Exemption under Section 35(1)(iii) recognized for Indian Council of Social Science Research, granting approved institution status for tax purposes.
Exemption under Section 35(1)(iii) of the Income-tax Act is conferred on the Indian Council of Social Science Research, New Delhi by administrative notification recognizing it as an approved institution for purposes of research expenditure, the approval being granted by the prescribed authority and communicated by gazette notification dated 31-3-1971.

Appointment of Tax Recovery Commissioner: Commissioner of Income-tax, Madhya Pradesh, Bhopal designated under certificate proceedings rules, effective April.
The Central Government, exercising powers under the Income-tax (Certificate Proceedings) Rules, 1962, designates the Commissioner of Income-tax, Madhya Pradesh, Bhopal, as the Tax Recovery Commissioner for Madhya Pradesh, Bhopal, by official notification, with the appointment commencing from the first day of April, 1971.

Research institution approval under tax exemption provision enables recognition of an agricultural research body for deduction eligibility.
The Indian Council of Agricultural Research, as the prescribed authority, has approved Bharatiya Krishi Udyog, Pratishthan (Bharatiya Agro-Industries Foundation), Uruli Kanchan, District Poona, for the purposes of the tax deduction provision relating to institutional research expenditure under section 35(1)(ii) of the Income-tax Act, thereby recognizing the institution's eligibility within the statutory research-expenditure exemption framework.

Exemption under section 35(1)(iii) confirmed for a research institution; notification recognizes eligibility for tax relief purposes.
Gokhale Institute of Politics and Economics, Poona, has been approved by the prescribed authority for the purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act, as recorded in a formal notification, confirming the institution's eligibility for the statutory tax treatment for approved research institutions.

Exemption under Section 35(1)(ii): approval granted for The Family Planning Foundation as a prescribed research institution.
The Council of Scientific and Industrial Research, as the prescribed authority, has approved The Family Planning Foundation, New Delhi for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, notifying that the institution qualifies for the statutory recognition under that provision.

Appointment of Tax Recovery Commissioner: Commissioner of Income-tax, Orissa designated to exercise tax recovery authority under rule 4.
The Central Government, exercising the power conferred by rule 4 of the Income-tax (Certificate Proceedings) Rules, appoints the Commissioner of Income-tax, Orissa, Bhubaneswar as the Tax Recovery Commissioner, Orissa, and fixes an effective commencement date for that appointment.

Appointment of Tax Recovery Commissioner: Commissioner of Income-tax, Bihar, Patna designated under rule, effective from March.
Designation appoints the Commissioner of Income-tax, Bihar, Patna as a Tax Recovery Commissioner under the Income-tax (Certificate Proceedings) Rules, conferring tax recovery authority on that office and taking effect from 1st March by official notification.

Exemption under section 35(1)(ii) approved for a research institution, confirming eligibility for tax deduction under the Income tax Act.
The Council of Scientific & Industrial Research, as the prescribed authority, has approved The Central Machine Tool Institute, Bangalore for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, and a notification records that approval naming the institution and the notification date.

Tax Recovery Commissioner appointment under Income tax (Certificate Proceedings) Rules confers immediate authority for tax recovery proceedings.
The Central Government appoints the Commissioner of Income-tax, Punjab, Jammu and Kashmir and Chandigarh, Patiala, to serve as a Tax Recovery Commissioner under rule 4 of the Income tax (Certificate Proceedings) Rules, 1962, and states that the notification takes effect immediately.

Appointment of Tax Recovery Commissioner: existing income-tax commissioner designated to exercise tax recovery powers with immediate effect.
Designation under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962 appoints the Commissioner of Income-tax, Kerala Cochin, as Tax Recovery Commissioner, with the notification taking immediate effect so the designated officer may exercise the statutory tax recovery powers and responsibilities under the Rules.

Appointment of Tax Recovery Commissioners designates Additional Commissioners under rule 4, creating immediate administrative effect.
The Central Government appoints the Additional Commissioners of Income-tax (Recovery), I and II, Calcutta, to be the Tax Recovery Commissioners I and II under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962; the notification supersedes the earlier government notification and declares the appointments effective immediately.

Appointment of Tax Recovery Commissioner: Additional Commissioner (Recovery), Delhi designated as Tax Recovery Commissioner with immediate effect.
The Central Government appoints the Additional Commissioner of Income-tax (Recovery), Delhi, to serve as the Tax Recovery Commissioner, Delhi under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, superseding the earlier notification and taking effect immediately.

Appointment of Tax Recovery Commissioners: Additional Income-tax Recovery Commissioners designated as Tax Recovery Commissioners with immediate effect.
Under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, the Central Government designates the Additional Commissioners of Income-tax (Recovery) I and II, Bombay, to serve respectively as Tax Recovery Commissioner I and II, Bombay; this notification supersedes the earlier 1969 notification and takes effect immediately.

Appointment of Tax Recovery Commissioner designates Additional Commissioner (Recovery), Madras, superseding prior notifications and effective immediately.
The Central Government appoints the Additional Commissioner of Income-tax (Recovery), Madras, as Tax Recovery Commissioner, Madras under rule 4 of the Income-tax (Certificate Proceedings) Rules, 1962, and the notification expressly supersedes Notifications Nos. 134 and 136 (F. No. 16/14/66-ITB), dated 25th October, 1967, with immediate effect.

Appointment of Tax Recovery Commissioner empowers the Income tax Commissioner to exercise tax recovery functions in designated northeastern jurisdictions.
Designation under rule 4 of the Income tax (Certificate Proceedings) Rules, 1962 appoints the Commissioner of Income tax for Assam, Nagaland, Manipur, Tripura and Meghalaya, Shillong, to exercise tax recovery functions within those jurisdictions, effected by statutory notification and specifying the commencement date of the appointment.

Research institution approval: tax exemption clause applies following prescribed authority recognition of a qualifying institution.
The Oil Technologists Association of India, Kanpur has been recognized by the prescribed authority, the Council of Scientific & Industrial Research, and notified as an approved institution for purposes of the tax exemption clause relating to payments to approved institutions for scientific research under the Income-tax law.