Avoidance of double taxation: mutual exemption for airlines' operational income, including pools, excluding internal traffic.
Reciprocal agreement provides exemption from domestic tax for income from operation of aircraft by designated or authorised airlines of the other Contracting State, including participation in pooling arrangements, but excluding income from internal traffic. Definitions cover covered taxes, airlines, internal traffic and operation of aircraft. The exemption applies from the date of the underlying air services agreement; taxes recovered for that period are refundable on timely application. The treaty remains in force indefinitely subject to termination by notice with specified transitional effect.

Exemption under section 35(1)(ii) approved for Gujarat Vidyapith, permitting statutory tax relief for eligible research and education expenditures.
Notification approves Gujarat Vidyapith, Ahmedabad for the purposes of exemption under section 35(1)(ii) of the Income tax Act, recording that the prescribed authority has granted approval and specifying the operative period during which the approval is effective, thereby enabling the institution to claim the statutory tax exemption for eligible research or educational expenditure.

Research exemption under section 35(1)(ii) approved for The Institution of Surveyors, confirming eligibility for tax deduction benefits.
Approval by the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 is recorded for The Institution of Surveyors, New Delhi, and the notification specifies the institution approved and the period during which the approval is effective.

Research exemption approval under section 35(1)(iii) requires separate accounts and annual utilisation reporting to prescribed authority.
The Institute of Management Development, U.P., Lucknow is approved by the Indian Council of Social Science Research as the prescribed authority for the exemption under section 35(1)(iii), subject to maintaining separate accounts for funds received under this exemption and submitting an annual report to the prescribed authority detailing the funds received and their utilisation; the notification sets an effective period and records a substitution to the originally notified dates.

Tax exemption approval under clause of Income-tax Act grants institution exemption subject to annual income and disbursal reporting.
Approval is granted to the Indian Society of Industrial & Fiscal Economics, Madras, by the prescribed authority for purposes of the income-tax exemption under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961. The society must send an annual statement of income received under this exemption together with details of its disbursal, and the notification specifies the exemption's effective commencement date.

Approval under section 35(1)(ii) Income tax Act: Gujarat Vidyapith recognised by prescribed authority for specified period.
Gujarat Vidyapith, Ahmedabad is approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, effective from 1 April 1975 to 31 March 1977, as notified in Notification No. 4937 dated 25 September 1975, designating the institution as an approved institution for the stated period.

Exemption under section 35(1)(iii) approved for a research institution, subject to separate fund accounting and annual reporting.
Approval is granted for exemption under section 35(1)(iii) for the named institution subject to approval by the prescribed authority. Conditions require the institution to maintain a separate account for all funds received under this exemption and to submit an annual report to the prescribed authority detailing funds received and their utilisation; the notification names the institution and specifies the effective period of approval.

Exemption under section 35(1)(iii): approval granted for a research institution, enabling tax-exempt status effective from April 1975.
Approval by the prescribed authority under section 35(1)(iii) of the Income-tax Act was granted to the Indian Association for Research in National Income and Wealth, New Delhi, and notified on 10-9-1975 with effect from 1 April 1975, making the institution eligible within the statutory exemption framework for research-related tax purposes.

Exemption under section 35(1)(iii) granted to a research institution subject to governance, accounting and reporting conditions.
Approval is granted to The Research & Documentation Centre in Social Welfare and Development, Bombay for the exemption under section 35(1)(iii), effective from 1-4-1975 to 31-8-1978, subject to conditions requiring a separate Technical Advisory Committee with a majority of experienced researchers, maintenance of a separate account for all moneys received under the approval, and submission of an annual report to the prescribed authority.

Research exemption approval: University authorised and required to submit annual research report and audited accounts.
The Maharaja Sayajirao University of Baroda is approved by the prescribed authority for the Income-tax Act research exemption and must submit an annual report on social science research activities together with an audited account of expenditures, with the approval effective from the stated effective date.

Research institution exemption under section 35(1)(ii) extended, confirming continued eligibility for income tax relief provisions.
The institution The Karnataka Institute of Applied Agricultural Research, Sameerwadi, Distt. Bijapur, 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, 1961, and that approval is extended for a further period of one year with effect from 1 April 1975, as recorded in this Notification continuing an earlier notification dated 30 June 1973.

Foreign travel tax exemption for families and domestic servants of foreign service officers removes tax on qualifying international journeys.
Exemption from the foreign travel tax is granted to family members and Indian domestic servants of specified foreign service personnel for every international journey where travel fare will be met from the Consolidated Fund of India, subject to production of a triplicate certificate from the Head of Office under the Delegation of Financial Powers Rules, 1958.

Section 35 approval extended for a research institution, renewing its tax deduction eligibility under the income tax framework.
The Indian Council of Agricultural Research, as the prescribed authority for the income tax provision for research institutions, has renewed approval of the Maharashtra Association for the Cultivation of Science, Poona for a further three year period effective from 1 April 1975, continuing the recognition recorded in the earlier notification.

Specification of authorised officer under section 138 empowers a designated vigilance official to exercise income tax powers.
Central Government designates the Director of Vigilance and Anti-Corruption, Madras as the authorised officer for the purposes of sub-clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, establishing a statutory delegation that identifies the officeholder empowered to exercise the functions and powers conferred by that provision in relation to income tax matters.

Approval under section 35(1)(ii): institutions granted tax-exemption extension following prescribed authority approval for specified periods.
The Indian Council of Agricultural Research, as the prescribed authority under the Income-tax Act, has extended approval of specified research institutions for purposes of the tax exemption under section 35(1)(ii), listing the institutions and specifying the commencement and expiry dates of the renewed approval periods to confirm their continuing eligibility for the research-related deduction.

Exemption under section 35(1)(ii) approved for System Research Institute, Poona, for the prescribed assessment period.
The Secretary, Department of Science & Technology has approved System Research Institute, Poona for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, conferring statutory recognition for tax exemption of eligible scientific research expenditure. Notification S.O.4386 dated 22 8 1975 declares the approval effective from 1 4 1975 to 31 3 1978, identifying the institute and specifying the operative assessment period for the exemption entitlement.

Foreign travel tax exemption for specified Nepal diplomatic and consular personnel and families on India-Nepal journeys.
Central Government exempts specified categories of passengers from the whole of the foreign travel tax on international journeys between India and Nepal under powers conferred by the Finance (No.2) Act, 1971. Eligible persons include diplomatic mission members with diplomatic status and their families; mission officials not nationals or permanent residents of India employed in administrative or technical services and their families; career consular officers and their families; and consulate employees who are not nationals or permanent residents of India and their families.

Exemption of financial companies narrows Section 58A applicability while preserving advertisement obligations under the Act.
The notification exempts all classes of financial companies from the application of section 58A of the Companies Act, except for the advertisement provisions in clause (b) of sub section (2); it defines "financial company" as a non banking company that is a financial institution under the relevant Reserve Bank statutory provision and implements the exemption by formal government notification following regulatory consultation.

Section 80G corrigendum corrects beneficiary name to Shri Krishna Janam Bhoomi, Mathura in prior notification.
Amendment under section 80G(2)(b) issues a corrigendum to Notification No. 670, replacing the entry "Shri Krishna Janam Bhoomi Trust, Mathura" with "Shri Krishna Janam Bhoomi, Mathura," constituting a textual correction to the prior Income-tax notification without modifying substantive eligibility or other provisions.

Place of public worship designation grants notified religious institutions entitlement to donor tax-deduction benefits under income tax rules.
Central Government notifies Shri Kasi Kamakoteeswarer Mandir, Varanasi, as a place of public worship under section 80G of the Income-tax Act, 1961, by virtue of sub section (2)(b), thereby designating the temple as a religious institution whose donations are eligible for the tax treatment provided by that provision.