Exemption under section 35(1)(ii): institution approved by the prescribed authority, qualifying for research-related tax exemption.
The Indian College of Allergy and Applied Immunology, New Delhi is notified as approved by the prescribed authority for purposes of the tax exemption under section 35(1)(ii) of the Income-tax Act, 1961, identifying it as a qualifying research institution under that provision.

Exemption under section 35(1)(iii) approved for Management Development Institute, subject to annual reporting on funds and research.
Management Development Institute, New Delhi, was approved for exemption under section 35(1)(iii) for five years from 1 April 1973 by Notification S.O.3037 dated 7 September 1973, conditional on submission of an annual report to the prescribed authority accounting for funds received under the exemption and describing the research programmes funded.

Customs and excise enforcement strengthens penalties, evidentiary presumptions, and publication of convicted persons' particulars.
The amendment law enlarges the penal, evidentiary and procedural framework under the Customs Act, the Gold (Control) Act and the Central Excises and Salt Act. It strengthens offences relating to misdeclaration, smuggling, unlawful removal and dealings in goods liable to confiscation, raises punishments for serious and repeat offences, and introduces publication of the particulars of convicted persons. It also creates presumptions as to culpable mental state, documentary evidence and the relevancy of statements, while restricting probationary relief generally to persons under eighteen years of age.

Place of public worship recognition under section 80G: Lord Subramania Temple notified as of renown for tax-deduction purposes.
Notification under sub-section (2)(b) of section 80G declares Lord Subramania Temple, Chedda Nagar, Chembur, to be a place of public worship of renown throughout Maharashtra for purposes of the Income-tax Act, 1961, via S.O.3145 dated 30-8-1973.

Tax deduction under section 80G: Shri Kanchi Kamakshi Amman Devasthanam notified as historic public place of worship eligible for donations.
Central Government notification under sub-section (2)(b) of section 80G of the Income-tax Act notifies Shri Kanchi Kamakshi Amman Devasthanam, Big-Kancheepuram, Tamil Nadu, as of historic, archaeological and artistic importance and as a place of public worship of renown throughout the country for the purposes of that section, thereby recognising the institution's qualifying character for donation deduction treatment under the Act.

Research institution approval confirmed; Gujarat University recognized by prescribed authority under tax law enabling research expenditure exemptions.
Notification records that Gujarat University, Ahmedabad, has been recognized by the Indian Council of Social Science Research as the prescribed authority acknowledgement under section 35(1)(iii) of the Income-tax Act, thereby qualifying the institution for the statutory framework governing tax treatment of research expenditure; the notice is issued for general information.

Exemption under section 35(1)(ii) approved for an agricultural engineering department, granting research deduction eligibility for a specified term.
Approval was granted by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income-tax Act, recognizing the Department of Agricultural Engineering, College of Technology, G.B. Pant University of Agriculture and Technology, Pantnagar as eligible for the research-expenditure exemption mechanism for a fixed two year term commencing 1-4-1973, communicated by Notification No. S.O.2778 dated 22-8-1973.

Place of public worship designation enables temple to qualify under section 80G for charitable donation tax benefits.
The Central Government, exercising statutory power under the Income-tax Act, notifies Sri Durga Malleshwaraswami Varla Devasthanam, Vijayawada, as a place of public worship of renown throughout the State of Andhra Pradesh for the purposes of the Act, thereby enabling donations and related charitable benefits connected to the temple to qualify under the tax deduction provision.

Exemption under Section 35(1)(iii) approved for a research institution, enabling prescribed recognition via official notification.
The prescribed authority has approved the named institution for purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, confirming its entitlement to the research-related exemption mechanism under that provision and conveying the approval by official notification.

Tax exemption under section 80R notified for International Council on Social Welfare, New York charitable body.
The Central Government, exercising powers conferred by the Income-tax Act, notifies the International Council on Social Welfare, New York as an institution to be treated under the relevant exemption provision for charitable entities.

Approval under section 35(1)(ii) for research institution recognition: institute qualifies for notified research expenditure tax treatment.
The Skin Institute, New Delhi has been approved by the Indian Council of Medical Research as the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, recording institutional recognition for purposes of research related tax treatment.

Exemption under section 35(1)(iii): institution approval grants research tax relief subject to annual fund and programme reporting.
The Indian Council of Social Science Research approved The Institute of Chartered Accountants of India, New Delhi as an institution for purposes of section 35(1)(iii) for three years from 1 April 1973, subject to the Institute submitting an annual report to the Council accounting for funds received under section 35(1)(iii) and detailing the research programmes for which such funds are utilised.

Recognition of place of public worship: Shri Raja Rajeswari Temple designated for tax deduction eligibility under section eightyG.
Central Government notification designates Shri Raja Rajeswari Temple, Madras, as a place of public worship of renown throughout the State of Tamil Nadu and other States for the purposes of the Income-tax Act, thereby recognizing the temple for the statutory tax-related eligibility accorded to places of public worship.

Research institution approval under section 35(1)(ii) grants prescribed-authority recognition and temporary tax-exemption status for a two-year period.
The Indian Council of Agricultural Research approved the Karnataka Institute of Applied Agricultural Research, Sameerwadi, Distt. Bijapur, as a qualifying institution for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, effective 1 April 1973 for a two year period, as recorded in the notification.

Research institution approval: Gujarat University recognized for tax-exemption eligibility under section 35(1)(ii).
Gujarat University, Ahmedabad has been recognized by the prescribed authority as qualifying under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, certifying its eligibility for the statute's research expenditure provisions and recording the authority's approval by public notification.

Exemption under Section 35(1)(ii) approved for National Dairy Development Board, enabling research-related tax benefits for the institution.
The Indian Council of Agricultural Research has approved the National Dairy Development Board, Anand, as an institution eligible under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, thereby qualifying it for the statutory research related exemption.

Place of public worship designation: temple recognized for tax-related donor treatment following central government notification.
Notifies Shri Devi Karumariamman Thirukkoil, Madras, as a place of public worship of renown throughout the State of Tamil Nadu for purposes of the Income-tax Act, effecting formal administrative recognition by the Central Government under its statutory powers.

Research institution approval secures tax exemption following recognition by the prescribed authority under income tax law.
Christian Medical College & Hospital, Vellore has been approved by the Indian Council of Medical Research as the prescribed authority's recognized institution for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, thereby recording its eligibility for the research-related tax exemption under that provision.

Charitable donation recognition under section 80G: temple designated as historic and public worship place enabling donor tax benefits.
The Central Government, exercising its power under sub section (2)(b), notifies Sri Murudeswarar Veeranarayanaperumal Temple, Kodumudi, as of historic archaeological importance and as a place of public worship of renown for the purposes of section 80G of the Income tax Act.

Exemption under section 35(1)(ii) extended for Nimbkar Agricultural Research Institute for a three-year period following recommendation.
Extension of recognition and tax-exempt status under Exemption u/s 35(1)(ii) was granted to Nimbkar Agricultural Research Institute, Phaltan, by notification S.O.1914 dated 30-5-1973, on the recommendation of the Indian Council of Agricultural Research; the extension operates for three years commencing 1 April 1973, maintaining the institute's eligibility for the research-related income-tax concession under the Income-tax Act, 1961.