Income-tax rules now allow authorised representatives and urge appeals to be decided within six months.
The amendment replaces references to a legal practitioner with an authorised representative in rules governing representation, inserts an Explanation defining "authorised representative" by reference to subsection (2) clauses (iii)-(vii) of section 288, and adds a requirement that the Tax Recovery Commissioner dispose of appeals expeditiously, with an endeavour to conclude them within six months of presentation.

Repealing and amending legislation preserves existing rights while repealing listed enactments and revising targeted statutory language.
Repealing and Amending Act, 1974 repeals the enactments listed in the First Schedule to the extent specified there and amends the enactments listed in the Second Schedule to the extent and in the manner specified in that Schedule. It also makes a specific amendment to the Sixth Schedule to the Constitution by substituting "cattle pounds" for "cattle ponds" in paragraph 6, and includes a saving clause preserving prior acts, rights, liabilities, remedies, proceedings, and existing legal principles.

Charitable deduction eligibility: Yadgari Ashthan designated a public place of worship, enabling section 80G tax recognition.
The Central Government, exercising powers under sub section (2)(b) of the Income tax Act, notifies Yadgari Ashthan Sriman Sant Sangat Singh Ji Maharaj Kamaliawale, Patiala, as a place of public worship of renown throughout the State of Punjab for the purposes of charitable donation deduction under section 80G.

Place of public worship designation under section 80G confirms tax exempt donation status for the notified temple.
Notification designates Shri Chaurasi Ghante Mandir, Bazar Sitaram, Delhi, as a place of public worship under sub section (2)(b) of section 80G, declaring it of renown throughout the Union Territory of Delhi for the purposes of that section.

Exchange of tax information mandated between India and Japan with confidentiality, routine or on request sharing and defined disclosure limits.
The Central Government directed that the modified India-Japan Double Taxation Agreement be given effect domestically. The competent authorities shall exchange necessary information and documents, treated as secret but disclosable to persons concerned with assessment, collection, enforcement or prosecution or to persons to whom the information relates. Exchange may be routine or on request, with a mutually agreed routine list. No State is obliged to act contrary to its laws or practices, to provide information unobtainable under its laws or administration, or to disclose trade or professional secrets or information against public policy. The Parties confirmed transitional application periods and that the exchange of notes constitutes an agreement entering into force on reply.

Exemption under section 35(1)(ii) approved for University of Sagar, making it eligible for income tax research deduction.
The University of Sagar has been approved by the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, with notification S.O.9 dated 27 11 1974 and effective from 1 April 1974, thereby qualifying the institution for the tax treatment applicable to research expenditure under that provision.

Recognition as a place of public worship under section eightyG clarifies tax-exempt donation eligibility for donors.
Notifies that Shri Anjaneya Swami Temple, Gopichettipalayam, Coimbatore District, Tamil Nadu, is recognised as a place of public worship for purposes of the income tax charitable provisions; the notification designates the temple as of renown throughout the State of Tamil Nadu, thereby qualifying it to be treated as a place of public worship within the tax framework governing donor deductions and related charitable treatment.

Tax exemption under section 35(1)(iii) approved for an institution, subject to annual audited accounts submitted to the prescribed authority.
Gandhi Shikshan Bhavan, Bombay is approved for exemption under clause (iii) of sub section (1) of section 35 of the Income tax Act for three years from 1 April 1974, subject to the condition that the institution submit annually to the prescribed authority a report including an audited statement of accounts of funds received under the exemption and the research programmes for which those funds are utilised.

Research institution exemption under section 35(1)(ii) approved for research purposes, effective from April and later withdrawn.
Approval for exemption under section 35(1)(ii) of the Income tax Act was granted to Gujarat Research Society, Bombay for research purposes only, with the approval effective from 1st April, 1974. The notification records that the prescribed authority approved the institution under clause (ii) of sub section (1) of section 35. The approval was later withdrawn effective 1st April, 1976 by Notification No. S.O.1523 dated 19 2 1976.

Place of public worship designation grants tax recognition to a temple, enabling donation-related benefits under income tax rules.
Central Government, exercising powers under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, notifies Sri Dhandayuthapani Swami Temple, Palani, Madurai District, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section, thereby conferring statutory recognition for donation-related tax benefits.

Section 80R notification: Asian Productivity Organization, Tokyo notified for purposes of Income-tax Act tax provision.
Central Government has notified the Asian Productivity Organization, Tokyo as a notified institution for the purposes of the Income-tax Act provision concerning eligible entities, thereby bringing the organization within the statutory framework governing tax treatment of such institutions.

Recognition as place of public worship under section 80G enables donors to claim prescribed tax deduction benefits.
Notification declares Sri Peria Vachan Pillai Temple, Senganur, Tamil Nadu, to be a place of public worship of renown throughout the State for the purposes of section 80G, formally recognising the temple so that donations to it qualify for the tax relief mechanism prescribed by that provision.

Exemption under section 35(1)(iii) approved for an institution, subject to annual audited accounts and research programme reports.
Exemption under section 35(1)(iii) was granted to Xavier Labour Relations Institute, Jamshedpur, for a fixed approval period beginning 1 April 1974, conditional on submission of an annual report to the prescribed authority containing an audited statement of accounts of funds received under the approval and a statement of the research programmes for which those funds are utilised.

Tax exemption under section 35(1)(ii) confirms institutional approval for research body, enabling income-tax benefits following notification.
The notification records that the Society of Nuclear Medicine, India 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, and that this approval takes effect from 1 April 1974, thereby recognising the institution for income-tax exemption purposes under the statute.

Research institution exemption under section 35(1)(ii): Northern India Textile Research Association approved, enabling tax-deduction eligibility from effective date.
Approval by the prescribed authority (Council of Scientific and Industrial Research) grants the Northern India Textile Research Association, Ghaziabad, eligibility for the research-related tax exemption under the income-tax provision, with the approval effective from the commencement date specified in the notification and communicated for general information.

Section 194A notification: Kerala State Textiles Corporation designated for specified TDS treatment under sub clause provision
Central Government notifies Kerala State Textiles Corporation Ltd., Cochin under section 194A for the purposes of sub clause (f) of clause (iii) of sub section (3), designating the company as the specified payee to which the withholding rule in that sub clause applies.

Tax exemption under section 35(1)(ii) approved for Physical Research Laboratory, confirming its eligibility for research institution relief.
Exemption under section 35(1)(ii) has been granted to Physical Research Laboratory, Ahmedabad by the prescribed authority, confirming its eligibility as an approved institution for the tax benefits available to recognised scientific research bodies, with effect from the commencement of the relevant fiscal year.

Exemption under section 35(1)(ii): approval grants notified research institution tax exemption following prescribed authority approval.
Notification confirms grant of exemption under section 35(1)(ii) to the Electrical Research and Development Association, Bombay following approval by the prescribed authority, the Council of Scientific and Industrial Research, and states that the approval is effective from 1 April 1974, thereby notifying the institution's entitlement to the statutory research-related tax exemption.

Designation as place of public worship under section 80G: Sri Annapurna Devi Mandir recognised for tax-deduction eligibility.
The central government notifies Sri Annapurna Devi Mandir, Varanasi, as a place of public worship of renown throughout the State of Uttar Pradesh for the purposes of the charitable donation deduction regime in section 80G, thereby establishing the temple's eligibility for donor tax-deduction treatment by formal statutory notification.

Delegation of customs functions: BSF officers authorized to exercise specified Customs Act powers within their jurisdiction.
The Central Government entrusts specified Border Security Force officers, wherever posted, with functions of Officers of Customs under section 6 of the Customs Act, 1962, superseding the earlier notification. Commandants, Deputy Commandants and Assistant Commandants are authorized to exercise broad preventive and enforcement powers and, where no Superintendent-level customs officer is stationed, additional functions. Subedar Majors, Subedars and Sub-Inspectors are entrusted with similar preventive and enforcement powers. Head Constables and Naiks are authorized to perform a limited set of search, seizure and preventive functions within the local limits of their jurisdiction.