Places of public worship designation confirms statutory recognition of named religious institutions' qualifying status.
The Central Government, exercising powers under the relevant provision of the income-tax statute, notifies the following temples, mosques, gurdwaras and churches as places of public worship of renown throughout the State or States for the purposes of that provision, by naming the individual institutions and their locations.

Exemption under section 35(1)(ii) confirmed for an approved research institution; prescribed authority approval enables deduction.
The Central Board of Irrigation and Power, New Delhi, has been approved by the Council of Scientific and Industrial Research as the prescribed authority for purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, placing the institution within the statutory category eligible under that provision for research related deduction treatment.

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.

Applicability of Companies Act provisions limited for companies in Goa Daman and Diu; specified sections disapplied or modified.
Central Government, under section 620B as extended to Goa, Daman and Diu, directed that all provisions except sections 1 and 3 did not apply to existing companies for an earlier period, and that from the notification date until the terminal date specified in the notification certain provisions listed in the annexed Schedule shall not apply or shall apply with the exceptions, modifications and adaptations specified in the corresponding entries, including numerous sections wholly disapplied and several sections applicable only to particular sub sections or with exclusions.

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.

Entrustment of customs functions to police officers extends designated customs powers within local jurisdiction excluding customs areas.
The Central Government entrusts to police officers in Madras city and specified Madras State districts the functions of customs officers within their jurisdiction excluding customs areas, delegating investigative and enforcement powers under the Customs Act. The notification apportions specific customs functions by rank: all police officers receive certain procedural and investigative powers; Sub-Inspector and above receive additional powers; Inspector and above receive further specified powers, thereby establishing a rank-based allocation of customs functions within the named territories.

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.

Delegation of search powers allows specified Customs Commissioners to exercise the Board's statutory search authority under notification-based appointment.
The Central Government directs that the powers exercisable by the Central Board of Excise and Customs under the statutory search provision may also be exercised by the Commissioners of Customs at the listed regional offices when they hold the rank of Principal Commissioner or Commissioner by virtue of specified government notifications.

Drawback rates on re-exported used goods set diminishing duty refunds with time out of customs and special car rules.
Drawback on re-exported used goods is allowed at rates that diminish with the length of time goods remain out of Customs control, following a tiered schedule culminating in nil beyond the maximum period. Certain items - wearing apparel, tea-chests, censored exposed films, and specified photographic and X ray materials - are excluded from drawback when used. Motor cars and certain personal imports receive a special quarterly reduction method over four years, subject to board discretion to extend eligibility beyond two years, with no drawback after four years.

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.

Customs duty exemption for Indian goods exported for Government display abroad, subject to non-sale, certification and validity limit.
Goods produced or manufactured in India exported for display in Government of India showrooms abroad or at foreign exhibitions or fairs are exempt from the whole of customs duty under section 25(1) of the Customs Act, 1962, provided such goods are not sold or otherwise disposed of abroad, and where exported for exhibitions or fairs a duly authorised officer must certify Government participation; the notification is subject to a sunset provision ending the exemption after 31 March 2029.