Tax recovery appeals must use the prescribed form, include verification, and are heard by a Tax Recovery Commissioner with written reasons.
A new Part VIII-A prescribes appeals to Tax Recovery Commissioners: appeals must be filed in the prescribed appeal form with verification and copy of the order. Signature rules identify authorized signatories for individuals, families, companies, firms, associations and others. The Tax Recovery Commissioner fixes hearings, allows representation, may adjourn or order further inquiry, permit additional grounds if omission was not wilful, and must issue a written reasoned order communicated to the appellant, defaulter and Tax Recovery Officer. Related amendments adjust inspection fee wording and hearing rights of the Income-tax Officer.

Exemption under section 35C: National Dairy Development Board approved as Association to incur agriculture and animal husbandry expenditure.
The Secretary, Ministry of Agriculture, as the prescribed authority, notified that the National Dairy Development Board, Anand, is approved under clause (a) of sub section (1) of section 35C of the Income tax Act, 1961, as an Association authorised to incur expenditure on agriculture and animal husbandry development, thereby qualifying the institution under the statutory exemption framework for such expenditure.

Public offer requirement: amendment mandates a minimum public subscription threshold, with regulated relaxation and institutional inclusion.
The amendment mandates that at least sixty per cent of each class of securities be offered to the public by newspaper advertisement for a minimum period and allotted fairly and unconditionally; a recognised stock exchange may relax this rule with prior Central Government approval on satisfactory evidence of non-concentration. Subscriptions by specified government bodies and financial institutions up to fifteen per cent of the issued capital of the securities shall count as part of the sixty per cent public offer requirement.

Exemption for goods sent for repair requires on premises storage and numbered duplicate receipts to ensure compliance.
Exemption from specified customs control provisions applies to goods given for repair, cleaning, oiling, washing, dyeing, tailoring or embroidering at public shops, subject to conditions: goods must be stored on the premises until returned, a numbered duplicate receipt booklet must be kept with originals issued to the tenderer and duplicates retained, and each receipt must state the tenderer's name and address, the particulars required by rule 9 of the Notified Goods (Prevention of Illegal Import) Rules, 1969, and the date.

Place of public worship designation notified under section 80G, recognizing Thiruvali Sri Lakshmi Narasimha Perumal Sannadhi for tax purposes.
Central Government designates Thiruvali Sri Lakshmi Narasimha Perumal Sannadhi at P. O. Thiruvali, Taluk Sirkali, District Tanjore as a place of public worship of renown throughout the State of Tamil Nadu by official notification dated 10-11-1971, exercising the statutory notification power under the Income-tax Act for the purposes of the identified provision.

Research exemption under income tax: institution approved by prescribed authority for qualifying research expenditure benefits.
The notification states that Lokmanya Tilak Hospital Silver Jubilee Research Foundation, Bombay, has been approved by the prescribed authority for the purposes of Exemption u/s 35(1)(ii) of the Income tax Act, 1961, establishing the institution's eligibility for the statutory research expenditure exemption.

Approval under section 35(1)(ii) confirms prescribed-authority recognition for Raghvendra Industrial Research Foundation's research institution status.
The Council of Scientific and Industrial Research, as the prescribed authority, has approved Raghvendra Industrial Research Foundation, Delhi, for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, by formal notification declaring the institution's recognition under that statutory provision.

Places of public worship recognition under section 80G confirms tax exempt donation eligibility for specified temples.
Central Government notifies that six specified temples are recognized as places of public worship of renown for purposes of deductions under the Income tax Act, identifying them by name and thereby establishing their formal qualification for the statutory deduction framework.

Research exemption approved with requirement of separate fund, exclusive use for social science research and annual reporting.
Approval is granted to the Centre for Regional Development Studies, Surat, under clause (iii) of sub section (1) of section 35 of the Income tax Act, subject to conditions: the management must create and maintain a separate fund and account for amounts received under the exemption; the fund may be used only for social science research as defined by the Indian Council of Social Science Research; and annual submission of the fund's statement of accounts and all research reports to the Council within three months of year end is required.

Excise exemption for institute-produced goods subject to certification, recordkeeping and inspection by excise officers.
Exempts from the whole of excise duty goods produced in a technical, educational and research institute when produced during technical training or while carrying out experiments or research, conditional on satisfaction of an officer not below Assistant Commissioner that production was in the specified manner and on furnishing required certificates/evidence, maintaining prescribed records, and permitting inspection of premises by Central Excise officers.

Temporary admission of scientific equipment exempted from import duties subject to identification, non commercial use and re export obligations.
Temporary duty and tax exemption applies to scientific equipment, spare parts and specialised maintenance tools temporarily imported for non commercial scientific research or education by non profit institutions approved by the Ministry of Education, subject to declaration of temporary importation, reasonable quantities, identificability on re export, an undertaking to re export within the prescribed period with possible extensions by the Commissioner, retention of foreign ownership, and compliance with the Customs Convention reproduced in the notification.

Research institution approval under section 35(1)(ii) confirms tax deduction eligibility following prescribed authority notification.
The notification records that Dr. Shantilal J. Mehta Medical Research Foundation, Bombay, has been approved by the prescribed medical research authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, thereby placing the institution within the statutory category governed by section 35(1)(ii).

Tax exemption under section 35(1)(ii): institute approved for research deduction eligibility by prescribed authority in notification.
The Commonwealth Institute of Biological Control, Indian Central, Bangalore-6 is approved by the Indian Council of Agricultural Research, the prescribed authority, as an eligible institution for the research expenditure exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, as notified in Notification No. S.O.3320 dated 9-8-1971.

Research exemption approval enables institute eligibility for tax deduction under prescribed medical research authority recognition.
The notification records that Nair Golden Jubilee Research Foundation, Bombay, has been approved by the prescribed medical research authority for purposes of the research exemption under the Income-tax Act, qualifying the institution for the statutory exemption mechanism applicable to approved medical research bodies.

Research exemption recognition under section 35 granted to an Ayurvedic research society, later withdrawn by notification.
Approval was granted by the prescribed authority (Indian Council of Medical Research) for exemption under section 35(1)(ii) of the Income-tax Act to Madan Mohan Lal Ayurvedic Research Society, Delhi, by notification S.O.3318 dated 9-8-1971; that approval was later withdrawn effective 01-04-1976 by notification S.O.1522 dated 17-2-1976.

Section 80G notification designates two temples as places of public worship for tax-deduction eligibility under central government order.
Notification under section 80G records the Central Government's exercise of statutory power to designate specific religious sites as qualifying "places of public worship of renown" for tax deduction purposes, listing two temples by name and thereby bringing donations to those temples within the scope of the provision.

Place of public worship designation under tax law: Thirupapuliyur Shri Pataleeswarar Temple recognised for tax purposes.
Notification designates Thirupapuliyur Shri Pataleeswarar Temple, Guddalore 2, as a place of public worship of renown for purposes of section 80G of the Income tax Act, issued under the power conferred by sub section (2)(b) of that provision.

Place of public worship designation under section 80G recognized, qualifying Sri Kalyana Ranganathaswamy Temple for charitable donation benefits.
Notification designates Sri Kalyana Ranganathaswamy Temple, Thirunagari, Sirkali, as a place of public worship of renown under sub section (2)(b) of section 80G, identifying it for the tax recognition provided by that provision for charitable donation purposes.

Specification of authority: Cane Commissioner, U.P. designated under section 138 of the Income-tax Act for statutory purposes.
Central Government designates the Cane Commissioner, U.P. as the authority under sub-clause (ii) of clause (a) of subsection (1) of section 138 of the Income-tax Act, 1961 by Notification No. S.O.3490 dated 7-7-1971, identifying that office for the statutory purpose specified in that sub-clause.

Statutory technical functions assigned to Commissioners of Income-tax; duties, appellate jurisdiction and audit responsibilities specified.
Central Board of Direct Taxes directs that Commissioners of Income-tax perform the Statutory Technical Functions under section 121, effective 21 June 1971, modifying an earlier notification. The Annexure assigns Commissioners exercise of revisionary powers; jurisdiction proposals and matters relating to Appellate Assistant Commissioners; appellate proceedings before higher tribunals and courts (except prosecutions and tax recovery); oversight of Income-tax Officers (Judicial), Authorised Representatives and Standing Counsel; and responsibility for internal and revenue audit and related audit officers.