Reciprocal tax exemption for airlines ensures mutual income tax exemption on international air transport, with refunds if tax was collected.
Reciprocal exemption from income tax for Indian and Iranian airline companies is established by exchanged notes dated 1973 and is to be applied domestically; the exemption covers income from transportation of passengers and goods in international traffic, operates from the commencement of each party's airline operations in the other State, and requires refund of any tax already recovered by either Government in respect of such income.

Designation of ports for shipment and loading creates formal authorization for specified locations to operate as customs ports.
The Central Government, under clause (a) of section 7 of the Customs Act, 1962, appoints Visakhapatnam, Kakinada and Masulipatnam to be ports for the shipment and loading of goods and supersedes the earlier Central Board of Revenue notification, thereby conferring formal port status for customs shipment and loading activities.

Coastal ports designation permits specified ports to carry on coastal trade with all national ports.
The Central Government, under clause (d) of section 7 of the Customs Act, 1962, appoints the maritime locations listed in the annexed Schedule as coastal ports, thereby authorizing those named ports to carry on trade in coastal goods with all ports in India; the Schedule groups the ports under two Central Excise commissionerates and records subsequent designation changes to those commissionerate titles.

Recognition under section 80G: Temple notified as historic public place of worship, enabling donation deduction eligibility.
The Central Government notifies Shri Vedantha Desikar Devasthanam as a place of historic importance and a place of public worship for the purposes of section 80G of the Income tax Act, thereby enabling contributions to the institution to be treated under the statutory framework permitting deductions for donations to notified religious or charitable institutions.

Research expenditure exemption recognised for Nowrosjee Wadia Maternity Hospital, enabling statutory tax treatment for approved medical research institutions.
Nowrosjee Wadia Maternity Hospital, Bombay, has been approved by the prescribed medical research authority for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, thereby recognising the institution for the statutory research expenditure exemption and informing the public of its entitlement to the tax treatment provided for approved medical research institutions.

Place of public worship notification: Koniyamman Temple recognised for section 80G benefit eligibility across the state.
The Central Government, exercising the power under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, notifies Koniyamman Temple, Coimbatore, as of historic importance and as a place of public worship of renown throughout the State of Tamil Nadu, thereby classifying the temple for the statutory recognition contemplated by that provision.

Exemption under section 35(1)(ii): approval granted to a research institution, tax benefit notification effective from April.
Dharmsinh Agricultural Research and Development Foundation Pvt. Ltd., Bombay, was approved by the prescribed authority for purposes of the income-tax exemption on contributions to scientific research; the approval, notified by S.O.1684 dated 3-5-1973, is effective from 1 April 1973 and valid for two years.

Tax-deduction eligibility recognized for temple after government notification, enabling donations to qualify under income-tax law.
Central Government notifies Sri Kalahateeswara Swami Devasthanam, Srikalahasti (A.P.) as a site of historic and archaeological recognition and as a place of public worship of renown throughout Andhra Pradesh for purposes of the Income Tax law, thereby enabling donations to the institution to qualify for tax deduction treatment under the statute's charitable donation framework.

Place of public worship designation under section 80G: Kadri Shri Manjunatha Temple recognised for donation deduction eligibility.
Notifies Kadri Shri Manjunatha Temple, Mangalore, as a place of public worship under section 80G of the Income tax Act, the Central Government designating the temple as a place of public worship of renown throughout the country and thereby conferring statutory recognition for donor deduction purposes.

Research exemption under section 35(1)(ii) approved for King Edward Memorial Research Centre, Poona enabling tax benefit.
King Edward Memorial Research Centre, Poona has been approved by the Indian Council of Medical Research, New Delhi as an institution eligible for the Exemption under section 35(1)(ii) of the Income-tax Act, 1961, and this notification provides public notice of that approval and the institution's entitlement to the associated tax exemption.

Tax recovery appeals amended to allow Tax Recovery Commissioner discretion to grant adjournments and time on showing sufficient cause.
The Tax Recovery Commissioner may, if sufficient cause is shown, at any stage of the appeal grant time to the parties or to any of them, and may, for reasons to be recorded in writing, adjourn from time to time the hearing of the appeal, thereby substituting Rule 55 B(3) of the Income tax (Certificate Proceedings) Rules, 1962.

Tax exemption under section 35 clause (ii) for a tuberculosis research institution validated by the prescribed authority and notified.
The Tuberculosis Research Centre, Amargadh has been approved by the prescribed authority for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, establishing its eligibility for the tax exemption under that provision and recording the effective commencement of that approval in the notification.

Exemption under section 35(1)(ii): approved institution status granted to Dudhsagar Research Association for a three-year period.
The Indian Council of Agricultural Research, as the prescribed authority under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, has approved Dudhsagar Research Association, Mehsana, for the purposes of that clause, and this approval is notified as effective for a three-year period commencing 1 April 1972.

Charitable donation eligibility: temple recognised as historic public place, qualifying donations for tax benefit under the Act.
Notification designates Shri Kalamegaperumal Temple, Thirumohur, Madurai District, as of historic and archaeological importance and as a place of public worship of renown throughout the State of Tamil Nadu for purposes of the Income-tax Act, issued by the Central Government to classify the temple for tax-deduction eligibility.

Commencement of Constitution (Thirtieth Amendment) Act: government appoints its coming into force by notification on the specified date.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Constitution (Thirtieth Amendment) Act, 1972, appointed 27 February 1973 as the date on which the Act shall come into force by a notification issued by the Ministry of Law, Justice & Company Affairs (Department of Legal Affairs).

Notification under section 80G: Temple declared historically and artistically important, qualifying for tax-deduction recognition.
Notification declares Shri Ananthapadmanabhaswamy Temple, Kasargod, Cannanore, to be of historic, archaeological and artistic importance and to be a place of public worship of renown throughout the State of Kerala for the purposes of section 80G, thereby recognising its status for eligibility under the tax-deduction provision.

Tax notification under section 80G designates Shri Selva Vinayagar Temple as a historic public worship place
The Central Government, invoking its power under section 80G of the Income-tax Act, notifies Shri Selva Vinayagar Temple, Madras, as of historic importance and as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of that section.

Research exemption approval grants provisional institutional exemption subject to annual reporting and financial statements to prescribed authority.
Exemption under exemption under section 35(1)(iii) is granted to Sri Satya Sai Institute of Research, Bombay for a limited period, subject to conditions. The institution must submit an annual report of research programmes and an annual statement of accounts of funds received and their utilisation to the prescribed authority as a continuing condition of approval.

Place of public worship recognition under section eighty G establishes tax-deduction eligibility for donations to the temple.
Notification designates Sri Sivasailanathaswamy Temple, Sivasailam, Tirunelveli District, as a place of public worship recognised under section 80G of the Income-tax Act for purposes of that provision, covering renown throughout Tamil Nadu and neighbouring States, and specifies an operative commencement date.

Tax deduction eligibility: notification designates Sri Thiruvateeswar Temple as historic public place of worship, enabling donation benefits.
The Central Government notifies Sri Thiruvateeswar Temple, Triplicane, Madras, to be of historic and archaeological importance and to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the Income-tax Act, by exercise of powers conferred under the relevant provision.