Designation of historic religious property enables tax recognition of Shri Jagannath Temple, Puri as culturally significant.
The Central Government, exercising powers under sub-section (6) of section 88 of the Income-tax Act, 1961, issues Notification No. S.O.1337 dated 15-4-1965 notifying Shri Jagannath Temple, Puri to be of historic, archaeological and artistic importance for the purposes of that section.

Research institution approval under section 35(1)(ii) confers tax-exemption recognition for registered qualifying scientific institutions by prescribed authority.
The Amul Research and Development Association, Anand, has been approved by the prescribed authority for the purposes of clause (ii) of sub-section (1) of the Income-tax Act, 1961, thereby satisfying the formal recognition requirement for the research-institution tax-exemption regime.

Authority designation under section 132(11): Central Board of Direct Taxes notified as the competent authority for seizure matters.
Notification S.O.1179 dated 8-4-1965 designates the Central Board of Direct Taxes as the authority for the purposes of section 132(11) of the Income-tax Act, identifying the CBDT as the competent body for seizure-related functions under that sub-section; the 1965 notification was later superseded by S.O.766(E) dated 10-12-1973.

Permanent establishment rules govern when cross-border business profits may be taxed in the other State, with specified source allocations.
Convention between India and Austria allocates taxing rights for income taxes and defines residency and permanent establishment. Business profits are taxable in the other State only when attributable to a permanent establishment there, determined on an arm's-length basis or by reasonable estimate. Specific income categories-royalties, interest, dividends, aircraft operations, immovable property income and capital gains-are allocated to source or situs as specified. The treaty requires exchange of tax information, preserves domestic assessment laws except where modified, and provides a mutual agreement procedure to resolve double taxation and interpretive disputes.

Vesting of income-tax powers in Defence Accounts officers enables them to perform inspecting assistant commissioner functions and hear appeals.
The notification vests specified Defence Accounts officers in Meerut and the Central and Western Commands with powers to perform the functions of an Inspecting Assistant Commissioner of Income-tax and to hear appeals against decisions of the Income-tax Officer, listing the Controller of Defence Accounts (Central and Western Commands), the Deputy Director of Audit Defence Services (Central and Western Commands), and the Controller of Defence Accounts 'Funds', Meerut.

Deletion of notification entry under statutory power removes a scheduled income tax notification item under Section 126.
The Central Board of Direct Taxes, exercising powers under Section 126 of the Income tax Act, 1961, deletes Serial No. 43 and the entries thereagainst from the Schedule annexed to notification S.R.O. 1214 (No. 44 Income tax) dated 1 July 1952, thereby removing that scheduled entry from the income tax notification.

Tax exemption for research institution: approval by prescribed authority enables recognition for research-linked tax relief.
The Research Institute of Ancient Scientific Studies, New Delhi, has been approved by the Council of Scientific and Industrial Research as the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35, and this approval is communicated by official notification indicating the institute's recognition for tax exemption eligibility tied to research activities.

Research exemption approved for Indian Academy of Medical Sciences; prescribed authority recognition enables eligible research expenditure tax treatment.
The Indian Academy of Medical Sciences, New Delhi, has been approved by the Indian Council of Medical Research as the prescribed authority recognition for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, thereby qualifying the institution for the research expenditure exemption under that provision, as notified for general information.