Place of public worship under section 80G: St. John's Church notified as a recognized public worship place for tax purposes.
The Central Government notified St. John's Church, 2/1 Council House Street, Calcutta, as a place of public worship of renown throughout the State of West Bengal for the purposes of section 80G of the Income-tax Act, exercising the power conferred by the Act.

Non application of section 372: financing companies with state special advances exempted from that statutory restriction.
The Central Government directs that section 372 of the Companies Act, 1956 shall not apply to companies formed with the principal object of financing where a State Government has made, or agreed to make, a special advance to enable the company to make loans or advances to, or subscribe to the capital of, private industries or enterprises.

Specified officers of the Delhi Special Police Establishment designated for application under the Income tax Act, conferring statutory recognition.
Central Government designates officers of the Delhi Special Police Establishment at or above the rank of Superintendent of Police for the purposes of the relevant provision of the Income tax Act by notification, formally specifying which police officers meet the statutory criterion and enabling application of the statute to those designated officers.

Specification of authorised officers under the Income-tax Act designates senior police ranks for statutory tax purposes.
The Central Government specifies, under the Income-tax Act provision, that every officer of or above the rank of Superintendent of Police in the relevant police establishment is to be treated as falling within the category of officers identified by the Act's sub-clause, thereby declaring rank-based eligibility for the statutory purpose specified.

Exemption under section 35(1)(ii) recognises the university as an approved institution for research-related tax benefits.
The Maharaja Sayajirao University of Baroda has been approved by the Secretary, Department of Science & Technology as an institution eligible for the exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act, with the approval taking effect from the stated commencement date.

Customs fee amendments introduce specific charges for shipping document changes and cancellations, with set rupee rates.
The Central Board of Excise and Customs amends the Levy of Fees (Customs Documents) Regulations, 1970 to add six fee items prescribing fixed rupee charges for amendments and cancellations of shipping and port-related customs documents, including vessel name and other particulars in Shipping Bills, Port clearance and outward entry applications, supplementation of Short shipment Notices, and cancellation of documents; amounts range from two to ten rupees. The regulation is made under specified provisions of the Customs Act, 1962 and comes into force on publication in the Official Gazette.

Withdrawal of tax approval under section 35: R.N.T. Medical College's approval revoked effective 27 March 1974.
Approval granted under the income-tax provision for institutional research support to R.N.T. Medical College, Udaipur, is withdrawn, with the rescission treated as effective from 27 March 1974, on the recommendation of the prescribed authority, the Indian Council of Medical Research; the earlier notification conferring approval is annulled by official notification.

Exemption under section 35(1)(iii): approval granted subject to separate grant accounts and annual expenditure reporting.
The Indian Society of Agricultural Economics, Bombay is approved for exemption under section 35(1)(iii) subject to maintaining a separate account of grants and annually furnishing details of expenditure to the Indian Council of Social Science Research; the approval is effected from 1 April 1975.

Exemption under Section 35(1)(ii): Institution approved for medical research purposes, qualifying for income-tax research exemption.
Exemption under Section 35(1)(ii) is applied to the Gandhi Memorial Leprosy Foundation, Wardha, with the prescribed authority certifying the institution specifically for research purposes, and the notification fixes the effective commencement for application of the research-related tax exemption.

Place of public worship notified: Sri Ranganatha Paduka Ashram recognised under income tax law for charitable deduction eligibility.
Sri Ranganatha Paduka Ashram, R. K. Puram, New Delhi, is notified as a place of public worship of renown throughout the Union Territory of Delhi for the purposes of the income tax provision governing recognition of places of public worship.

Approval withdrawal under tax law: Trust's prior section 35 approval rescinded following prescribed authority recommendation.
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to Sri Ganga Ram Trust Society, New Delhi, by a notification effective from 1 April 1973, is withdrawn with effect from 1 April 1973 by notification S.O.4052 dated 22 July 1975, on the recommendation of the prescribed authority, the Indian Council of Medical Research, New Delhi.

Section 35(1)(iii) approval: research-expenditure exemption granted to an institution following prescribed authority certification.
Approval for research-expenditure exemption purposes is accorded to The Indian Econometric Society, Hyderabad under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, certified by the prescribed authority, the Indian Council of Social Science Research, and the approval is effective from 1 April, 1975.

Double taxation agreement corrections: textual amendments to prior notification revise specified words and lines in the treaty text.
Corrigendum issues targeted textual corrections to the Gazette notification of the Agreement for avoidance of double taxation between India and Belgium, specifying page-and-line substitutions, omissions, or alternative wording for individual words and phrases so that the official notification reads with the corrected text.

Exemption under section 35(1)(ii) approved; institution must file annual reports on funds collected and their utilization.
Approval is granted to Shri Girivanavasi Pragati Mandal, Bombay for the research-related exemption under section 35(1)(ii), and the institution must submit an annual report to the prescribed authority detailing funds collected and how they were utilized; the approval is effective from 1-4-1975 to 31-3-1978.

Institutional investor definition expanded to include General Insurance Corporation and its subsidiaries under securities rules.
Amendment adds General Insurance Corporation of India and its subsidiaries to the Explanation to clause (b) of sub-rule (2) of rule 19 of the Securities Contracts (Regulation) Rules, 1957, naming four insurance subsidiaries, and the draft is published for public consultation with objections to be considered within a 45-day period.

Research institution approval under section 35(1)(ii) confirms tax-exemption eligibility for South Indian Sugarcane and Sugar Technologists' Association.
The prescribed authority approved the South Indian Sugarcane and Sugar Technologists' Association, Madras under clause (ii) of sub section (1) of section 35 of the Income tax Act, conferring eligibility for the tax exemption on research-related expenditure; the approval is effective for the notification's stated period from the start of the 1974-75 fiscal year through the end of the 1976-77 fiscal year.

Double taxation avoidance: India Belgium treaty allocates taxing rights and provides exchange of information and dispute procedures.
Agreement sets a bilateral framework to avoid double taxation and prevent fiscal evasion by allocating taxing rights, defining residency and permanent establishment tests, and prescribing rules for categories of income (business profits, dividends, interest, royalties, capital gains, personal services). It provides methods for elimination of double taxation (exemption or credit with specified minima), non discrimination protections, a mutual agreement procedure for dispute resolution, exchange of information subject to confidentiality limits, and assistance in tax collection, with transitional and protocol clarifications.

Exemption under Section 35(1)(ii): Institution approved as prescribed authority for research relief, effective April 1974-March 1977.
Usha Scientific Research Institute, Calcutta, is notified as approved as the prescribed authority for the research expenditure exemption under clause (ii) of sub section (1) of the Income tax Act, with the approval effective from April 1, 1974 through March 31, 1977.

Section 80G notification designates St. Paul's Cathedral as historic and public place for tax-deduction eligibility under the Income-tax Act.
The Central Government, exercising powers under sub section (2)(b) of section 80G of the Income tax Act, 1961, by Notification No. S.O.2262 dated 21 5 1975, designates St. Paul's Cathedral, Chowringhee Road, Calcutta, as of historic, archaeological and artistic importance and as a place of public worship or renown throughout the State of West Bengal for the purposes of section 80G.

Place of historic and public worship designation enables tax deduction eligibility for donations under the Income tax Act.
Central Government notification designates Shri Subramaniaswamy Temple, Kumaravayalur, Trichy District, Tamil Nadu as a place of historic and public worship for the purposes of the Income tax Act, using powers under sub section (2)(b) of Section 80G, thereby rendering donations eligible for the statutory deduction framework applicable to qualifying religious institutions.