Exemption under section 35(1)(ii): Nanavati Hospital Medical Research Centre approved by prescribed authority for research expenditure recognition.
The Nanavati Hospital Medical Research Centre, Bombay, has been notified as approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, making the institution eligible under the statutory framework that links prescribed authority approval to recognition of research expenditure for tax exemption.

Recognition under section 80G grants Shree Trimbakeshwar Temple historic and public worship status for tax purposes.
Central Government notification designates Shree Trimbakeshwar Temple, Trimbak, Distt. Nasik, as a site of historic and archaeological importance and as a recognised place of public worship for purposes of the Income-tax Act, thereby qualifying the temple for the Act's tax-related treatment tied to such notified institutions.

Tax deduction eligibility: Shri Ram Temple, Chaphal, notified under section 80G as a historic public worship place.
Central Government notifies Shri Ram Temple, Chaphal, Distt. Satara (Maharashtra) to be of historic importance and a place of public worship, recognizing it as renowned throughout Maharashtra and bringing it within the class of institutions covered for the purposes of section 80G of the Income-tax Act by exercise of the powers conferred by that Act.

Institution specification under section 80L names Industrial Finance Corporation of India as an eligible institution under tax law.
The Central Government designates the Industrial Finance Corporation of India as an institution under clause (ii) of sub section (1) of section 80L of the Income tax Act, effective from the date of publication of the notification in the Official Gazette.

Tax recovery powers authorised for Commissioner of Income-tax (Recovery) Delhi to perform Tax Recovery Commissioner functions immediately.
Central Government authorises the Commissioner of Income-tax (Recovery), Delhi to exercise the powers of a Tax Recovery Commissioner under the Income-tax Act, superseding Notification No. 313 (F. No. 403/50/71-ITCC) dated 9th November, 1971; the Notification takes effect immediately.

Specification of profession: Company Secretaries under section 10(23A) designated by Central Government via notification dated 25-4-1972.
Central Government, under sub-section (23A) of section 10 of the Income-tax Act, 1961, specified the profession of Company Secretaries by notification S.O.2458 dated 25-4-1972, thereby designating Company Secretaries as a specified profession for the purposes of section 10(23A).

Research institution approval for tax exemption under Income-tax Act enables recognised institute to claim research-related tax treatment.
The Indian Institute of Management, Calcutta has been approved by the prescribed authority for the purposes of clause (iii) of sub-section (1) of the Income-tax Act, notifying the institution's recognition and its eligibility for the tax exemption and related tax treatment accorded to recognised research institutions.

Research expenditure exemption confirmed for a medical institution after prescribed authority approval, enabling statutory tax treatment.
Exemption under section 35(1)(ii) of the Income-tax Act is accorded to Kasturba Health Society, Sevagra following approval by the Indian Council of Medical Research as the prescribed authority, confirming the institution's eligibility for tax treatment connected to research expenditure under the statute.

Tax deduction at source: notification designates Cawnpore Anti-Tuberculosis Association as specified under section 194A provision.
The Central Government, in pursuance of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, hereby notifies the Cawnpore Anti-Tuberculosis Association, Kanpur, for the purposes of the said sub-clause.

Exemption under Section 35(1)(iii): institute approved subject to annual activity report and account submission to prescribed authority.
Approval is granted to the Tata Institute of Social Science, Bombay as eligible for income-tax exemption for research institutions, conditional on the Institute annually furnishing an activity and research programme report and a statement of accounts of funds received and their utilisation to the Indian Council of Social Science Research, the prescribed authority.

Exemption under section 35(1)(ii) granted to Indian Academy of Wood Science, confirming eligibility for research-related tax relief.
Exemption under section 35(1)(ii) of the Income-tax Act is conferred on the Indian Academy of Wood Science, Bangalore by official notification; the institution has been approved by the prescribed authority for purposes of the clause permitting tax treatment of scientific research expenditures, making it eligible for the statutory tax exemption.

Research exemption under section 35(1)(ii) granted to Medical Education Foundation, approval by prescribed authority later withdrawn.
The Medical Education Foundation, Madras was approved by the Indian Council of Medical Research as the prescribed authority for purposes of the research exemption under section 35(1)(ii) of the Income-tax Act, 1961 by Notification No. S.O.1083 dated 15-2-1972, with that approval later withdrawn effective 1 April 1976 by Notification No. S.O.1624.

Commencement date set for the Constitution (Twenty-seventh Amendment) Act, bringing most of its provisions into force.
The Central Government, invoking the power conferred by sub section (2) of section 1 of the Constitution (Twenty-seventh Amendment) Act, 1971, issued an official notification appointing a commencement date on which the Act's provisions, other than sections 1 and 3 which had already come into force, shall come into force.

Exemption under section 35(1)(ii) confirmed for a medical institution after prescribed authority approval, enabling tax deduction eligibility.
National Hospital, Mahim, Bombay has been approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act; the notification records institutional approval for the statutory tax treatment under that provision.

Designation of other officers: specified railway and RPF personnel authorised to assist Customs in enforcing the Customs Act.
The notification designates officers of the Indian Railways and the Railway Protection Force posted within a fifty-kilometre band along the India-Nepal border and at specified railway stations and transhipment yards to be other officers empowered and required to assist officers of Customs in the execution of the Customs Act.

Exemption under income tax law: approval of Inventions Promotion Board notified, later withdrawn by subsequent notification.
Approval by the prescribed authority, the Council of Scientific and Industrial Research, notified the Inventions Promotion Board, New Delhi, for exemption under the income-tax provision for research support; that approved status was later withdrawn by a subsequent notification.

Exemption under Section 35: prescribed authority approval enables institution to qualify for research-related tax benefits.
The Indian Council of Social Science Research has approved the All India Management Association, New Delhi, for purposes of the Income-tax Act provision governing deductions/exemptions for payments to approved research institutions, and a notification records this institutional recognition under section 35(1).

Research exemption recognition: Council approval designates an institute as prescribed authority enabling tax treatment under the research expenditure provision.
Notification declares Dalmia Institute of Scientific and Industrial Research, Rajgangpur (Orissa) approved by the Council of Scientific & Industrial Research as the prescribed authority for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, qualifying the institution within the statutory framework governing research expenditure exemptions.

Exemption under section 35(1)(ii): institutional approval granted to Voluntary Health Services for income tax research exemption.
The prescribed authority has approved The Voluntary Health Services, Madras, as an institution qualifying for the research-related exemption under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, with the Indian Council of Medical Research acting as the approving authority; the notification publicly records that institutional approval.

Exemption under section 35(1)(ii) approved for an institution, confirming eligibility for research related tax deductions.
Exemption under section 35(1)(ii) is extended to The Santhal Paharia Sewa Mandal, Bihar following approval by the prescribed authority; the notification formalises that the institution is approved for the purposes of clause (ii) of sub section (1) of section 35 and qualifies for the statutory tax treatment applicable to approved research institutions.