Tax exemption notification under section 10(23C)(v) designates Sree Durgiana Committee as notified eligible for tax benefits.
Central Government, exercising powers under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sree Durgiana Committee, Amritsar, for the purposes of that provision, effective from the assessment year 1974-75, thereby conferring the statutory notified status required for the tax treatment envisaged by the clause.

Appeal right for high-wealth assessees: specified orders must be appealed to the Commissioner of Wealth-tax (Appeals).
A statutory direction requires any assessee whose net wealth exceeds the specified threshold and who is aggrieved by an order within the enumerated appealable categories to appeal to the Commissioner of Wealth-tax (Appeals); the direction is issued under the statute and takes effect from the stated effective date.

Delegation of appellate functions: Income tax appeals commissioners authorised to act as wealth tax appeals commissioners within aligned jurisdictions.
A delegation empowers a Commissioner of Income tax (Appeals) to perform the functions of a Commissioner of Wealth tax (Appeals) for individuals and Hindu undivided families assessable in the Income tax Wards, Circles, Districts and Ranges where that commissioner holds jurisdiction, in respect of orders specified in clauses (a)-(d) of sub section (1A) of section 23 of the Wealth tax Act and for other persons or classes as the Board may direct; the delegation is exercised under the statutory enabling provision and has a specified commencement.

Commissioner of Income-tax (Appeals) empowered to exercise Commissioner of Gift-tax (Appeals) functions within overlapping jurisdiction.
The notification empowers every person appointed as a Commissioner of Income-tax (Appeals) to exercise the functions of a Commissioner of Gift-tax (Appeals) within the Income-tax Wards, Circles, Districts and Ranges where they have jurisdiction, in respect of persons assessable in those units aggrieved by the orders specified in clauses (a)-(d) of the relevant Gift-tax Act provision and in respect of such persons or classes as the Board may direct under the further-delegation provision.

Appeal rights for taxable gifts: appeals against specified orders go to the Commissioner of Gift tax (Appeals).
The Central Board of Direct Taxes directs that any assessee aggrieved by an order specified in clauses (d) to (h) of sub section (1) of section 22, in respect of assessment of a taxable gift under the assessment provision, shall appeal to the Commissioner of Gift tax (Appeals). The direction is issued under clause (e) of sub section (1A) of section 22 of the Gift tax Act, 1958 and takes effect on 10th July, 1978.

Appeal to Commissioner of Income-tax (Appeals) required for specified assessment orders and for appeals exceeding the prescribed threshold.
Directs that aggrieved assessees shall appeal to the Commissioner of Income-tax (Appeals) against specified assessment and related orders; for specified companies the appeal applies to listed categories of orders, and for non-corporate persons who deny liability or object to assessment of income, tax or loss an appeal is directed where the assessed income or computed loss exceeds the prescribed threshold.

Scientific Research Association approval grants tax-recognition subject to separate research accounts and annual returns by prescribed deadline.
Arvind Eye Hospital of Govel Trust, Madurai is approved as a Scientific Research Association under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining a separate account for research funds and furnishing annual returns of scientific research activities in the prescribed form by 15th May each year; the approval is effective for two years from 24-4-1978 to 23-4-1980.

Exemption notification: Section 10(23C)(v) recognition of Incorporated and Unincorporated Dewaswoms, Suchindram from assessment year 1973-74.
Notification recognizes Incorporated and Unincorporated Dewaswoms, Suchindram for the purposes of Section 10(23C)(v), issued by the Central Government under the powers of clause (v) of sub section (23C) of section 10, with operative effect from assessment year 1973-74, and records the notification number and date.

Notification under section 10(23C)(iv) grants tax-exempt recognition to The Salesian Province of Calcutta from the specified assessment year.
Central Government notification under section 10(23C)(iv) of the Income tax Act recognises The Salesian Province of Calcutta (Northern India) for the purposes of that provision with effect from assessment year 1976 77, formally granting the institution the status contemplated by the statutory exemption mechanism.

Notification under section 10(23C)(iv) grants tax-exempt status to Bhagini Samaj, Bombay from assessment year 1976 77.
Notification designates Bhagini Samaj, Bombay as an entity covered by the tax exemption provision under clause (iv) of sub section (23C) of section 10 of the Income tax Act, applying that status from the specified assessment year by exercise of the Central Government's statutory notification power.

Tax exemption notification: Bengal Masonic Association Inter Services Charitable Trust recognised under income tax provision, effective from the stated assessment year.
The Central Government formally recognises The Bengal Masonic Association Inter Services Charitable Trust, New Delhi, as eligible under section 10(23C)(iv) of the Income-tax Act, by notification S.O.1984, effective from the assessment year 1977-78, thereby conferring the tax treatment provided by that provision.

Section 10(23C)(iv) notification: Trust recognised for income tax exemption purposes commencing the specified assessment year under statute.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Sri Ram Vittal Trust, Udipi, as meeting the conditions for the section's application and specifies that the trust is recognized for the purposes of that provision from the stated assessment year.

Acceptance of foreign gifts: reporting, deposit, valuation and purchase option govern retention by delegation members.
Members of Indian delegations may accept foreign gifts but must, within thirty days, notify the Ministries concerned of receipt, source, approximate Indian market value, place and date, and other details. Such gifts must be deposited with the sponsoring Ministry/Department Secretary, who forwards them to the Toshakhana for valuation within thirty days; that valuation is final. Gifts below the retention threshold are returned (subject to one-item limit per delegation); gifts above the threshold are retained unless the recipient exercises a thirty-day option to purchase by paying the difference between assessed value and the threshold.

Place of public worship designation recognises the temple for donor tax-deduction eligibility under income-tax law.
Central Government notification designates Sri Audikesava Perumal Sri Bashya-Karaswami Temple, Sriperumbudur as a place of public worship of renown throughout the State of Tamil Nadu for purposes of the Income-tax Act, recognising the temple for donor tax benefit purposes under the Act's notification power.

Place of public worship designation confirms Sree Vellat Puthur Kshethra's recognition under section 80G for tax purposes.
Notification designates Sree Vellat Puthur Kshethra Samrakshana Samithi, Perintamanna as a place of public worship of renown throughout the State of Kerala for the purposes of section 80G of the Income tax Act, 1961, issued by the Central Government under sub section (2)(b) of that provision to recognise the institution for the statutory regime governed by the said section.

Tax exemption status under section 10(23C)(v) grants temple recognition for income-tax purposes from the stated assessment year.
The Central Government issued Notification No. S.O.2468 dated 13-6-1978 notifying Arulmigu Sakthi Vinayagar Temple for the purposes of section 10(23C)(v) of the Income-tax Act, thereby recognizing the temple under that exemption provision with effect from the assessment year 1976-77.

Customs and excise amendments reshape valuation, refund limits, recovery powers, and duty deferment for Advance Licence imports.
The Act amends customs, central excise, and revenue-board law by revising valuation, limitation, refund, recovery, warehousing, revision, and delegation provisions, while introducing powers to waive duties not levied or short-levied because of a generally prevalent practice. It also creates a duty deferment mechanism for Advance Licence imports subject to export obligation, with adjustment against drawback, interest on unpaid duty, and possible bond conditions. On the excise side, it provides for remission of duty on natural shortages, recovery of duty not levied or refunded, a structured refund regime, and revised appellate and revisional procedures.

Tax exemption notification: Cathedral Church of the Redemption notified under section 10(23C)(v) effective from assessment year 1973-74.
Central Government, invoking section 10, sub-section (23C), clause (v) of the Income tax Act, notifies The Cathedral Church of the Redemption, New Delhi, for the purposes of that provision; the notification (S.O.2129 dated 5-6-1978) declares applicability for and from the assessment year 1973-74 and records the administrative reference number.

Notification of income tax exemption under statutory provision grants notified institution retrospective recognition for a specified assessment year.
Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Rashtrotthana Parishat, Bangalore as a notified institution for the purposes of that provision, applying the notification from the specified assessment year and recording the notification number and date.

Place of public worship designation recognized under section 80G, granting tax-recognition for donations within Maharashtra.
Notifies Sansthan Sri Deo Ganpatipule as a place of public worship of renown throughout the State of Maharashtra under section 80G of the Income-tax Act, authorising tax recognition of donations to the institution within that territorial scope.