Delegation of Customs functions: DRI officers authorised to exercise Assistant/Deputy Commissioner powers under the Customs Act.
The Central Government, under the Customs Act, 1962, entrusts to specified officers in the Directorate of Revenue Intelligence, New Delhi - Joint Director, Officer on Special Duty, Investigating Officer (Police) and Investigating Officer (Income tax) - the functions of an Assistant Commissioner of Customs or Deputy Commissioner of Customs under sub section (1) of section 105.

Authority to prosecute deposit invitation offences: designated non banking companies officers empowered to take action under Companies Act provisions.
The Central Government authorises Chief Officer, Deputy Chief Officer and Assistant Chief Officers attached to the Department of Non Banking Companies as competent authorities to take action for the offence punishable under the Companies Act provision addressing invitations to deposit without advertisement.

Additional duty on transformer oil imposed on imports under tariff heading by central government, later rescinded.
Additional duty was directed to apply to transformer oil imported into India under Heading 2710 by exercise of Central Government powers under section 3(3) of the Customs Tariff Act, 1975, with such duty to be determined under the Transformer Oil (Additional Duty) Rules, 1978, until the direction was later rescinded by subsequent notification.

Additional duty on transformer oil ties import levy to an excise-equivalent rate on transformer oil feedstock to align taxation.
The rules impose an additional duty on imported transformer oil equal to the portion of excise duty on transformer oil base stock/feedstock corresponding to an excise of one thousand and fifty-five rupees and twenty-five paise per metric tonne (stated as nine hundred rupees per kilo litre at fifteen degrees centigrade), enacted under subsection (3) of section 3 of the Customs Tariff Act, 1975, and effective on publication; the rules were rescinded effective 02-02-2022.

Scientific research programme approval under income tax law confirms eligibility of a sponsored project for notified tax recognition.
Approval under sub-section (2A) of section 35 of the Income-tax Act, read with rule 6(iv), is granted for a research programme on guargum derivatives as thickeners for slurry/gel explosives; sponsor M/s. IDL Chemicals Ltd., research undertaken by Ahmedabad Textile Industries Research Association, with specified commencement and completion dates and an estimated outlay; the Association is recorded as previously approved under section 10(2)(xiii) of the Income-tax Act, 1922.

Research institution approval under tax law requires separate research accounts and annual returns to the prescribed authority.
Approval is granted to Ganesh Scientific Research Foundation, New Delhi, as an approved institution under section 35(1)(ii) for research in other natural or applied sciences, subject to maintenance of a separate account for research receipts (excluding agriculture/animal husbandry/fisheries and medicines) and annual submission of a scientific research return to the prescribed authority by 30 April each year.

Tax exemption recognition for Sri Prathasarathy Perumal Temple under income-tax provision, effective from the specified assessment year.
The Central Government exercised powers under the Income-tax Act to notify Sri Prathasarathy Perumal Temple, Parthappalli, as qualifying under clause (v) of sub-section (23C) of section 10, thereby recognizing it for the Act's tax-exempt status; the notification specifies that the recognition is effective from the assessment year 1977-78.

Customs Tariff (Amendment) Act, 1978 commenced on 1 September 1978 via central government notification appointing its effective date.
The Central Government, exercising the power conferred by sub section (2) of section 1 of the Customs Tariff (Amendment) Act, 1978, appoints 1 September 1978 as the date on which that Act shall come into force.

Scientific research approval under section 35(2A) secures tax-eligibility for an industry-sponsored research programme.
Notification approves a scientific research programme for income-tax purposes under section 35(2A) read with rule 6(iv) of the Income-tax Rules, 1962, specifying project title, sponsor, executing institution, commencement and completion dates, and estimated outlay, and noting the executing institute's prior tax recognition to confirm eligibility for the statutory research-linked tax treatment for the stated period.

Scientific research association approval under section 35(1)(ii) requires separate research accounts and annual returns by 31 May.
Approval is granted to the Indian Academy of Cytologists, New Delhi as a scientific research association for Income-tax purposes, subject to maintenance of a separate account for sums received for medical research and submission of an annual return of scientific research activities to the prescribed authority by 31st May each year; the approval is effective from 20-6-1978 to 19-6-1980.

Scientific research programme approval under section 35(2A) enables tax recognition for a specified textile research project and approved implementing laboratory.
Approval is granted under sub-section (2A) of section 35 of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) for a research programme on yarn faults and their effect on weaving and fabric quality, sponsored by specified textile mills with ATIRA as implementing laboratory, proposed April 1978-March 1981 and estimated at Rs. 3.07 lakhs; ATIRA is also recorded as approved under section 10(2)(xiii) of the Income-tax Act, 1922.

Research institution approval granted with requirement to maintain separate research accounts and file annual research returns by April.
Parkhe Research Institute, Poona, is approved under clause (ii) of sub section (1) of section 35 of the Income tax Act as an Association in other natural or applied sciences for the period 1 April 1978 to 31 March 1979. Approval is conditional on maintaining a separate account for research receipts (excluding agriculture/animal husbandry/fisheries and medicines) and on filing an annual return of scientific research activities to the prescribed authority in prescribed forms by 30 April each year.

Materials Management profession under section 10(23A) specified by notification, qualifying it for tax provision recognition.
Central Government, exercising powers under sub-section (23A) of section 10 of the Income-tax Act, 1961, specifies the profession of Materials Management by Notification No. S.O.3081 dated 4-8-1978, thereby designating Materials Management as a recognised profession for the purposes of that provision.

Approved Institution status under section 35(1)(ii) recognises Potash Research Institute for tax purposes during its approval period.
Potash Research Institute of India is approved as an Approved Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, the approval being issued by the prescribed authority and effective for the notification's stated approval period, thereby recognising the Institute for tax treatment under that provision.

Research programme approval under income tax research provisions enables sponsor funded university R&D to qualify for tax recognition.
Approval under the income tax research provisions has been granted for the project titled Manufacture of Phenol/MEK from n butenes, sponsored by National Organic Chemical Industries Ltd., to be undertaken by Bombay University (Department of Chemical Technology), with specified commencement and completion dates, an estimated outlay and advance payments noted, and confirmation that the university department holds prior institutional approval under the income tax recognition regime.

Scientific research programme approval enables tax-favoured treatment for an effluent-for-irrigation research project sponsored by industry.
Approval is granted for the scientific research programme "Utilisation/Treatment of Effluent for Irrigation" sponsored by Harihar Polyfibres and to be undertaken by the University of Agricultural Sciences, Bangalore for a continuous three-year period commencing mid-1978, with an estimated expenditure noted; the executing institution is confirmed as an approved research institution under the relevant tax provision.

Approval under section 35(1)(iii): institute must apply funds to social science research and report annually.
Approval to Gujarat Institute of Area Planning, Ahmedabad under section 35(1)(iii) is conditioned on exclusive use of collected funds for promotion of social science research, maintenance of separate accounts for such funds, and submission of an annual report to the prescribed authority showing funds collected and how they were utilised; the notification is effective from 1-4-1978 to 31-3-1981.

Approval under Section 35(1)(ii) confers scientific research status subject to separate accounting and annual reporting requirements.
Approval as a Scientific Research Association in medical research is granted subject to maintaining a separate account for sums received for scientific research and furnishing annual returns of scientific research activities to the prescribed council in the prescribed form by the stated annual date; the approval is time-limited to a two-year effective period.

Approval as Scientific Research Association grants tax recognition subject to separate research accounts and annual reporting.
Approval of Sher-I-Kashmir National Medical Institute Trust as a Scientific Research Association grants tax recognition in medical research, subject to maintaining a separate account for research receipts and furnishing an annual return of scientific research activities to the prescribed authority each year by 31st May in the prescribed form; the approval is time-bound.

Approval under section 35(1)(ii) confirms Kishore Bharati's recognition for research expenditure tax-deduction eligibility during the notified period.
Approval under the Income-tax Act is recorded for Kishore Bharati, Bankheri, District Hoshangabad, recognised by the prescribed authority for purposes of research-related tax provisions; Notification No. S.O.2919 dated 2-8-1978 states the approval is effective from 1st April, 1977 to 30th September, 1978.