Exemption under section 35(1)(ii) approved for Maharashtra Association for the Cultivation of Science, enabling statutory tax benefit eligibility.
The Maharashtra Association for the Cultivation of Science, Poona 4, was approved by the prescribed authority for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, enabling the institution to qualify for the statutory exemption; approval was notified by S.O.366 and effective for two years from 1 April 1973.

Exemption under section 35(1)(iii): Centre for Social Research Madras approved, subject to annual reporting on funds and research use.
Exemption under section 35(1)(iii) is granted to the Centre for Social Research, Madras, for three years from 1 April 1973, subject to the condition that the Centre submit an Annual Report to the Indian Council of Social Science Research detailing funds received under the exemption and the research programmes for which such funds are utilised.

Approval under Section 35D: institution recognised as approved for Income-tax Act tax treatment.
The Central Board of Direct Taxes has approved M. N. Dastur and Company (P.) Ltd., Calcutta as an approved institution for the purposes of subsection (2) of section 35D of the Income-tax Act, 1961, and this approval is notified by S.O.364, thereby qualifying the concern for the statutory tax treatment under that provision.

Exemption under Section 35(1)(ii) approval confirms research institution status and tax deduction eligibility for the named agricultural entity.
Approval for tax exemption under Section 35(1)(ii) of the Income-tax Act, 1961 was granted to Maharashtra Hybrid Seeds Company Ltd., Jalna by the Indian Council of Agricultural Research as the prescribed authority, recognising the institution for the purposes of clause (ii) of subsection (1) of section 35 and specifying a two-year duration of approval.

Research institution exemption under Section 35(1)(ii) approved for Aspee Agricultural Research and Development Foundation, enabling tax-deduction eligibility.
The notification records that Aspee Agricultural Research and Development Foundation Private Limited, Malad, Bombay, has been approved by the prescribed authority for purposes of Section 35(1)(ii) of the Income tax Act, 1961, such approval being effective from 1 April 1973 for a period of two years and establishing the institution's eligibility for the statutory tax treatment applicable to qualifying agricultural research institutions.

Authority designation under section 132 names Joint Secretary as designated authority, superseding the earlier notification.
Notification under sub-section (11) of section 132 of the Income-tax Act, 1961 designates Shri B. K. Bagchi, Joint Secretary in the Ministry of Finance (Department of Revenue and Insurance), as the authority for the purposes of that sub section and supersedes Notification No. S.O. 1179 dated 8th April, 1965.

Exemption under section 35(1)(ii) granted to an approved research institution, creating eligibility from the stated fiscal effective date.
Approval by the prescribed authority is recorded for grant of tax exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act to the Indian Institute of Technology, Madras, and the notification states that this approval is effective from the beginning of the fiscal year specified in the notification.

Approval under Section 35(1)(ii) grants Maharashtra Technical Education Society research exemption, effective from April of that year.
Approval under clause (ii) of sub section (1) of section 35 confers research expenditure exemption status on Maharashtra Technical Education Society, Poona, pursuant to approval by the Council of Scientific and Industrial Research as the prescribed authority; the notification specifies effect from 1 April 1973.

Research institution approval enables income-tax exemption recognition following prescribed authority certification for scientific research institutions.
The notification records that Victoria Jubilee Technical Institute, Bombay, has been approved by the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35, thereby bringing the institution within the statutory income-tax exemption framework and specifying the approval's operative commencement as declared in the notice.

Designation of authority under income-tax investigatory powers notified; Joint Secretary B. K. Bagchi appointed by central government.
The Central Government, exercising powers under the Income tax Act provision relating to investigatory authority, supersedes Notification No. S.O. 1179 (8 April 1965) and notifies Shri B. K. Bagchi, Joint Secretary in the Ministry of Finance (Department of Revenue and Insurance), as the authority for the purposes of that provision, with official reference and signature recorded.

Approval under section 35(1)(ii) confirms institutional recognition for tax exemption purposes effective from April.
Approval under section 35(1)(ii) is granted to The Sugar Technologists' Association of India, Kanpur, as approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of the Income tax Act; notification S.O.284 dated 7-12-1973 states the approval takes effect from 1st April, 1973.

Exemption under section 35(1)(ii) approved for Poona Medical Foundation, confirming eligibility for research-related tax relief.
Poona Medical Foundation, Poona, has been approved by the Indian Council of Medical Research as the prescribed authority for clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, making the institution eligible for the research-related tax exemption under that provision and the notification declares that this approval takes effect from the commencement of the stated fiscal year.

Exemption status for research institutions recognized; approval by prescribed authority enables tax deduction under the Income tax Act.
The University of Poona has been approved by the Council of Scientific and Industrial Research as the prescribed authority's recognised institution for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, and the approval is effective from 1 April 1973.

Research institution approval: V.H.N.S. Nadar College recognised under section 35(1)(ii) enabling tax exemption eligibility.
Notification S.O.11 records that V.H.N.S. Nadar College, Virudhunagar, is approved by the Council of Scientific and Industrial Research as the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, entitling the institution to the tax benefit under that provision, with effect from 1st April, 1973.

Exemption under section 35(1)(iii): University of Poona approved by the prescribed authority for research institution tax status.
Approval by the Indian Council of Social Science Research designates the University of Poona as an institution eligible for the exemption under section 35(1)(iii) of the Income-tax Act, 1961, and the notification is issued for general information naming the approved institution.

Tax withholding under section 194A: four named entities notified as subject to the provision's withholding obligations.
Central Government notifies, under sub clause (f) of clause (iii) of sub section (3) of section 194A of the Income tax Act, 1961, four named entries of M/s. Amratlal Ravjibhai Parikh at Ahmedabad, Baroda, Anand and Nadiad as the persons to whom that sub clause applies, thereby specifying their status for the withholding framework under section 194A.

Exemption under section 35(1)(ii) approved for Indian Academy of Pediatrics, granting tax-exempt recognition effective from notification.
Exemption under section 35(1)(ii) is granted to the Indian Academy of Pediatrics, Bombay, based on approval by the prescribed authority, the Indian Council of Medical Research, and the notification specifies the effective date from which the approval applies, enabling the institution to claim the statutory research-related tax exemption.

Exemption under section 35(1)(ii) approved for Protein Foods and Nutrition Development Association, recognising research-exempt status.
The prescribed authority approved the Protein Foods and Nutrition Development Association of India, Bombay for exemption under section 35(1)(ii) of the Income-tax Act, recognising the institution for research-exemption treatment effective from 1 April 1973; that recognition was later withdrawn by a subsequent notification.

Designation of Inquiring Authorities: Commissioners for Departmental Enquiries notified as Inquiring Authority under departmental inquiries framework.
Notification designates certain Commissioners for Departmental Enquiries as the Inquiring Authority under the Departmental Inquiries (Enforcement of Attendance of Witnesses and Production of Documents) Act, 1972 for purposes of a specified provision of the Income-tax Act, thereby identifying the persons empowered to enforce attendance of witnesses and production of documents under that framework.

Income-tax appellate rules amended: triplicate paper book required and additional evidence allowed by tribunal for recorded reasons.
The amendment requires the appellant to file, within one month of appeal, a paper book in triplicate with copies of documents, witness statements and other papers relied upon, and the respondent to file a similar paper book within one month of service. The Tribunal may direct preparation of a triplicate paper book at either party's cost. Parties are generally barred from producing additional evidence before the Tribunal, but the Tribunal may allow documents, witnesses or affidavits, or permit evidence to be adduced for reasons to be recorded or where the assessee was denied sufficient opportunity to adduce evidence.