Notification under section 194A designates Gujarat State Textile Corporation for purposes of a specified sub clause under income tax.
The Central Government issued Notification No. S.O.4712 dated 21-11-1969 designating the Gujarat State Textile Corporation Limited, Ahmedabad, for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961.

Avoidance of double taxation: treaty allocates taxing rights, PE attribution, and methods to eliminate double taxation for residents.
Convention between India and the United Arab Republic to avoid double taxation on income: applies to residents and taxes on income (including successor similar taxes); defines residence, company, enterprise and competent authority; establishes a permanent establishment concept with inclusions/exclusions and agent rules; allocates taxation of business profits to the State of residence unless attributable to a PE in the other State and prescribes profit attribution principles; treats immovable property, capital gains, dividends, interest, royalties and specific personal service categories with distinct taxing rights; provides exemption or credit methods to eliminate double taxation; mandates mutual agreement procedures and exchange of information; includes entry into force, transitional provisions for air transport and termination rules.

Exemption from section 104 for Indian companies where most receipts derive from foreign exports or services, subject to FERA.
Exempts every Indian company, except an investment company as defined in clause (ii) of section 109, from section 104 of the Income-tax Act for the previous year relevant to the assessment year commencing 1 April 1970 and thereafter, provided the company exports goods, undertakes construction or services abroad, or supplies technical know-how to foreign entities, with the related proceeds or income received in or brought into India under the Foreign Exchange Regulation Act, 1947, and such foreign-derived receipts amount to fifty per cent or more of the aggregate sale proceeds and gross receipts credited to the profit and loss account for the previous year.

Notification under section 194A: Tea Board designated at Brabourne Road for purposes of sub-clause (f).
Central Government notifies the Tea Board, 14 Brabourne Road, Calcutta-1, for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, thereby designating the Tea Board as the entity contemplated by that provision for withholding-tax purposes.

Places of worship notification under section 80G: specified temples recognized for donor tax-deduction eligibility status
The Central Government notifies Shri Badrinath and Kedarnath Temples as places of worship of renown under the Income-tax Act provision so that donations to them qualify for donor tax-deduction eligibility throughout the State of Uttar Pradesh.

Double taxation avoidance for international airline income: treaty exempts aircraft operation income from tax in the other Contracting State.
The treaty exempts income derived from the operation of aircraft in international traffic by an enterprise of one Contracting State from tax in the other Contracting State, extends that exemption to participations in pools, defines applicable taxes and enterprises, preserves domestic assessment rules except where the treaty provides otherwise, and includes provisions on entry into force, duration, termination, and an integral Protocol recording reciprocal non-imposition on specified pre-1962 incomes.

TDS under Section 194A: Agricultural Finance Corporation notified for applicability under sub-clause (f) provisions notification
Notification designates the Agricultural Finance Corporation Limited as a notified payee under Section 194A for the purposes of sub-clause (f) of clause (iii) of sub-section (3), by Central Government Notification No. S.O.2164 dated 22-5-1969, identifying the Corporation's address for the statutory withholding regime relating to interest payments.

Designation under section 194A: National Textile Corporation Ltd notified as the specified entity for sub-clause (f) purposes.
The Central Government notifies the National Textile Corporation Ltd., Room No. 283, Udyog Bhavan, New Delhi, for the purposes of sub-clause (f) of clause (iii) of sub-section (3) of Section 194A of the Income-tax Act, thereby designating the Corporation as the specified entity to which that sub-clause's tax deduction framework applies.

Notification under section 194A: Hindustan Machine Tools Ltd. designated for purposes of the specified sub-clause of the Act.
The Central Government notifies Hindustan Machine Tools Ltd., P. O. HMT., Bangalore-31, pursuant to sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961, thereby designating the company for the purposes of that sub-clause and aligning it with the provision's withholding-related mechanism.

Place of public worship recognition qualifies Temple of Shri Mangesh for tax-deductible donations under section 80G.
Central Government notification under clause (b) of sub section (2) of section 80G declares the Temple of Shri Mangesh at Priol, Goa to be a place of public worship of renown throughout the State of Mysore and neighbouring States for the purposes of section 80G, thereby qualifying it for the statutory treatment applicable to such places in respect of donor tax concessions.

Section 194A notification: Gujarat Electricity Board designated under sub-clause (f) of clause (iii) subsection (3) for income tax purposes.
Notification No. S.O.1825 dated 30-4-1969 designates the Gujarat Electricity Board, Vidyut Bhavan, Race Course, Baroda-7, as a notified entity for the purposes of Section 194A by invoking sub-clause (f) of clause (iii) of sub-section (3) of the Income-tax Act, 1961, thereby bringing the Board within the statutory category to which the specified withholding provision applies.

Exemption under section 35(1)(ii) approved: institution granted prescribed authority recognition enabling tax-exemption eligibility.
The Indian Council of Medical Research, as the prescribed authority for clause (ii) of sub-section (1) of section 35 of the Income-tax Act, has approved the West Suburban Voluntary Blood Bank, Bombay, for an initial fixed tenure, establishing its eligibility to claim the income tax exemption under that provision.

Interest TDS designation under section 194A: public transport corporation notified for a limited term under income-tax rules.
Central Government notifies the Madhya Pradesh State Road Transport Corporation, Bairagarh (Bhopal), as a specified entity for the purposes of interest deduction at source under the relevant provision of the Income-tax Act, 1961, for a period of three years.

Withholding tax notification: entity designated under section 194A affecting withholding obligations for a limited period.
Notifies M.P. Audyogic Vikas Nigam Ltd. as a specified entity for purposes of withholding tax under section 194A, under sub-clause (f) of clause (iii) of sub-section (3), for a period of three years from the date of notification.

Research institution approval under section 35(1)(ii) secures eligibility for exempt research expenditure recognition by prescribed authority.
The notification records that the Society for the Rehabilitation of Physically Handicapped and Mentally Backward, New Delhi, has been recognized by the Indian Council of Medical Research as the prescribed authority for purposes of the provision allowing exemption under section 35(1)(ii) of the Income-tax Act, thereby qualifying the institution within the statutory framework for research-related tax relief.

Research institution approval for tax exemption after prescribed authority recognition grants statutory income tax relief to the institution.
The Medical Research Centre of Bombay Hospital Trust, Bombay, has been approved by the Indian Council of Medical Research as the prescribed authority for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, recording its qualification for the statutory exemption available to approved medical research institutions.

Notification under section 194A: M/s Amratalal Ravjibhai Parikh designated for applicability under sub clause (f).
The Central Government, invoking sub clause (f) of clause (iii) of sub section (3) of section 194A of the Income tax Act, notifies M/s. Amratalal Ravjibhai Parikh, Manek Chowk, Ahmedabad, for the purposes of that sub clause, thereby designating the entity within the statutory withholding framework.

Section 80G recognition: Temple notified as place of public worship of renown for tax purposes in Madras state.
Central Government notification S.O.542 dated 22 1 1969 designates Sri Tirukachinambigal and Sri. Varadarajaperumal Devasthanam, Poonamallee (Madras) as a place of public worship of renown throughout the State of Madras for the purposes of the Income tax Act provision governing recognised places of public worship.