Place of public worship notification under section 80G grants recognised status affecting tax-deductible donations and compliance.
Notification designates Shri Sankara Narayana Swamy Temple, Sankara Nainar Koil, Tirunelveli District, Madras, as a place of public worship under section 80G of the Income-tax Act, 1961, the Central Government having noted the temple to be of renown throughout the State of Tamil Nadu for the purposes of that provision.

Exemption of international air transport income secures tax relief between Contracting States and mandates reciprocal refunds.
The Agreement exempts income from operation of aircraft in international traffic earned by an enterprise of one Contracting State from tax in the other Contracting State, including participations in pools. It specifies applicable taxes in each State and extends to substantially similar subsequent taxes, defines key terms such as enterprise and operation of aircraft, preserves domestic assessment laws except as modified by the Agreement, sets entry into force and termination mechanisms, and includes reciprocal provisions for refunding taxes or deposits paid by Alitalia and Air India in respect of income exempt under the Agreement.

Authority under section 132 designated: Shri R. L. Malhotra notified as authorized officer for enforcement powers.
Notification designates Shri R. L. Malhotra, Officer on Special Duty in the Ministry of Finance (Department of Revenue and Insurance), as the authority under section 132 of the Income-tax Act, 1961, exercising the Central Government's power to supersede the earlier Notification No. S. O. 766(E).

Tax exemption approval: institutional eligibility under the Income tax framework confirmed, with a specified effective period.
Approval is granted to Jawahar Lal Nehru Art and Crafts Centre, New Delhi, as eligible for tax exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 by the Secretary, Department of Science & Technology, and the notification states the finite effective period of the approval.

Place of public worship designation grants income tax deduction eligibility under notification recognizing temple as state wide renown.
The Central Government notifies Sri Vaidyanatha Swamy Temple, Madavarvilagam, Srivilliputtur, Ramanathapuram District, Tamil Nadu, as a place of public worship of renown throughout the State for purposes of section 80G of the Income tax Act, exercising powers conferred by the relevant sub section to recognise the temple for statutory tax treatment of donations.

Research exemption renewed for Indian School of Political Economy, confirming permanent approval and continued tax benefit.
Approval for research expenditure exemption under section 35(1)(ii) for the Indian School of Political Economy, Poona, previously valid up to 31 March 1975, is renewed effective 1 April 1975 on a permanent basis, confirming the institution's continued eligibility for the tax exemption applicable to recognised research institutions.

Rate fixation under Fourth Schedule updated to a fixed statutory rate, superseding an earlier notification and effective immediately.
Central Government fixes with immediate effect seven and a half per cent as the rate under clause (b) of rule 6, Part A of the Fourth Schedule to the Income-tax Act, 1961, by statutory notification; the notification supersedes S. O. 225(E) dated 30th March, 1974 and takes effect from its date of issue.

Exemption under section 35(1)(ii) approved for a research institution following prescribed authority recognition.
Approval under section 35(1)(ii) of the Income tax Act has been granted to Bakul Finechem Research Centre, Bombay, by the Secretary, Department of Science and Technology as the prescribed authority, making the institution eligible for the statutory research related income tax exemption effective from the notified commencement date.

Tax Deduction at Source designation notifies Steel Authority of India Ltd., altering withholding obligations under the income-tax provision.
Notification designates the Steel Authority of India Ltd., New Delhi, under a sub-clause of the Income-tax Act provision governing Tax Deduction at Source, bringing the entity within the withholding framework and imposing withholding responsibilities on payors in respect of payments covered by that provision.

Exemption under section 35(1)(ii) approved for an agricultural foundation; approval effective for the notified period.
The Indian Council of Agricultural Research, as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, approved The Karnataka Agriculture Foundation, Hubli, Distt. Dharwar for the research related exemption, and the notification specifies the effective period for that approval.

Exemption under Section 35(1)(ii) approved for a research institution, conferring tax-exempt status effective from an earlier assessment year.
The Indian Academy of Science, Bangalore has been approved by the Secretary, Department of Science and Technology as a qualifying institution for the research-related tax exemption under clause (ii) of sub-section (1) of section 35, effective from 1 April 1974 by Notification No. S.O.1370 dated 4 March 1975.

Exemption recognition for research institution approved; approval enables tax-deduction eligibility under income-tax provisions effective retrospectively.
Approval of The National Productivity Council, New Delhi, as an eligible institution under clause (ii) of sub section (1) of section 35 is notified by the Secretary, Department of Science and Technology acting as the prescribed authority, and the notification fixes the effective commencement date for that approved status.

Exemption under Section 35(1)(ii): approval granted; institution must submit annual accounts of funds and utilisation.
Approval is granted to The Jawaharlal Nehru Art & Crafts Centre, New Delhi for the purpose of claiming tax exemption under section 35(1)(ii) following endorsement by the prescribed authority. The institution must submit annually to the prescribed authority an account of funds collected and the manner of their utilisation, and the exemption applies for a specified effective period.

Tax exemption under Section 35(1)(ii): Centre for Policy Research approved; annual reporting on funds and utilisation required.
Exemption under Section 35(1)(ii) is approved for the Centre for Policy Research, New Delhi, with an operative commencement date specified; the institution must annually report to the prescribed authority on funds collected under the exemption and the manner of their utilisation.

Approval under section 35(1)(ii) recognizes Madurai University for income tax exemption purposes effective from the notified date.
Approval by the prescribed authority is recorded for the purposes of Section 35(1)(ii) of the Income-tax Act, 1961: Notification No. S.O.867 dated 11-2-1975 states the Secretary, Department of Science and Technology approved Madurai University, Madurai for the statutory purpose in clause (ii) of sub-section (1), with the approval taking effect from 1-4-74.

Exemption under section 35(1)(ii) approved for a scientific research institution, enabling qualifying research expenditure deductions.
Approval is notified for Exemption u/s 35(1)(ii) of the Income-tax Act for Vividhlaxi Audyogik Samshodhan Vikas Kendra, Bombay, granted by the Secretary, Department of Science and Technology as the prescribed authority, thereby qualifying the institution under the statutory research-related exemption framework for the stated operative period.

Designation as place of public worship under section 80G enables donors to claim tax deductions for qualifying donations.
Notification designates Thirumoozhikulam Shree Lakshmana Perumal Temple, Ankamali, Kerala, as a place of public worship under the Income-tax Act, declaring it to be of renown throughout the State of Kerala and thereby qualifying it for treatment relevant to the tax characterisation of donations.

Donation deductibility under income tax: notification recognizes a temple as a place of public worship enabling eligible tax treatment for donations.
Notification designates Sri Madhurakali Amman Temple, Siruvachur, Perambalur Taluk, Trichy District, Madras as a place of public worship of renown throughout Tamil Nadu for purposes of the Income-tax Act, thereby enabling donations to the temple to receive the tax treatment contemplated by the relevant deduction provision; issued under the Central Government's statutory power and signed by an Under Secretary to the Government of India.

Place of public worship recognition under tax law affirms a temple's eligibility for deduction-related treatment under section 80G.
The Central Government, exercising powers under subsection (2)(b) of section 80G of the Income-tax Act, 1961, notifies Sri Devarajaswamy Devasthanam, Kancheepuram, Madras as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of that section, thereby recording its status for the statutory treatment applicable to recognised places of public worship.

Recognition under section 80G: place of public worship designated, enabling tax deduction eligibility for donors across Tamil Nadu.
The Central Government, invoking sub section (2)(b) of the Income tax Act, notifies Sri Kalyana Venkateswara Perumal Temple, Illupur, Pudukottai District, Madras, to be a place of public worship of renown throughout Tamil Nadu for the purposes of section 80G, by Notification No. 833 dated 6 2 1975.