Exemption under section 35(1)(ii) recognised for a charitable medical research institution following prescribed authority approval.
The Indian Council of Medical Research, as the prescribed authority, has approved The Society for the Care, Treatment and Training of Children in Need of Special Care, Sewri Hills, Bombay for the purposes of clause (ii) of subsection (1) of section 35 of the Income-tax Act, 1961, thereby recognising the institution for income-tax exemption under that provision.

Tax recognition of historic temple under income tax law confers notified status for heritage importance designation.
Central Government notification declares Sri Kaleshwaraswamy Temple, Kaleshwaram, Manthani Taluk, Karimnagar District, Andhra Pradesh, to be of historic, archaeological and artistic importance under the Income-tax Act, issued pursuant to the exercise of the government's statutory powers to recognise sites of cultural and historical significance for tax-related purposes.

Jurisdiction of Income-tax Authorities: notification assigns prior-assessment-year jurisdiction over certain union territories to designated Income-tax Officers.
Notification under section 126 assigns specified Income-tax Officers jurisdiction to make assessments under the Income-tax Act, 1961 or the Indian Income-tax Act, 1922 for assessment years prior to 1 April 1963 in respect of persons resident or carrying on business in the territories of Daman, Dadra and Nagar Haveli; Diu; Yanam; Mahe; and Goa, where those persons subsequently fell within those officers' jurisdiction after 31 March 1963 following extension of income-tax law to those territories.

Heritage status notification recognises temple as historic, archaeological and artistic under income tax law for tax treatment.
Central Government notifies Sri Chandra Choodeswara Swamy Temple, Hosur, Salem District, Madras State, as being of historic, archaeological and artistic importance for the purposes of the Income-tax Act, under the administrative power conferred by sub-section (6) of section 88.

Historic monument designation of Shamlaji Temple enables tax recognition under Income Tax law and heritage preservation.
The Central Government notifies Shamlaji Temple in Sabarkantha (Gujarat) as being of historic, archaeological and artistic importance under the Income-tax Act, thereby classifying the temple for statutory tax recognition and related tax treatment.

Exemption under section 35(1)(ii) recognised for a research institution after prescribed authority approval, enabling tax recognition of research contribution.
Approval by the Council of Scientific and Industrial Research designates Indian Jute Industries Research Association, Calcutta as qualifying for the exemption under section 35(1)(ii) of the Income-tax Act, establishing the institution's eligibility for the tax-deduction treatment applicable to recognised research institutions.

Income tax exemption for scientific research institutions enabled by prescribed authority approval of the institution.
Approval by the Council of Scientific and Industrial Research as the prescribed authority confers eligibility for income-tax exemption under clause (ii) of sub section (1) of section 35 for Kothari Scientific and Research Institute, Calcutta; the notification records formal recognition of the institute for the purposes of that provision.

Schedule amendment under section 126 removes specified serial entries from an income tax notification, effective in June.
The Central Board of Direct Taxes, under the authority of section 126 of the Income tax Act, deletes Serial Nos. 2, 73, 74 and 80 and their entries from the schedule to Notification S.R.O. 1214 (No. 44 Income tax) dated 1st July, 1952, with the amendment taking effect from 1st June, 1966.

Designation of hilly areas under section 33A(8) specifies which districts qualify for the hilly-area tax classification.
Declares specified districts and particular territorial exclusions to be hilly areas under sub-section (8) of section 33A of the Income-tax Act, listing named districts across West Bengal, Punjab, Himachal Pradesh, Kerala, Madras, Mysore and specified Kumaon and Garhwal districts of Uttar Pradesh; notes a later insertion by Notification 0619(E) that added further districts to the classification.

Exemption under section 35(1)(ii): Association of Surgeons of India, Madras approved for prescribed research institution status.
The prescribed authority has approved the Association of Surgeons of India, Madras for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, and a notification records that approval as the operative administrative act conferring eligibility for the statutory tax treatment applicable to approved institutions.

Heritage designation of temple as historic, archaeological and artistic importance enables tax recognition under income tax law.
Notification under section 88(6) of the Income tax Act designates Sri Nataraja Temple, Chidambaram, as of historic, archaeological and artistic importance for the purposes of that provision, effected by S.O.171 dated 5 January 1966.