Income-tax Appellate Tribunal permits filing of documents in Hindi at President-notified benches if parties so desire.
The Appellate Tribunal amends its rules by inserting Rule 5-A, permitting parties to file documents drawn up in Hindi, notwithstanding other rules, at benches located in States to be notified by the President, thereby creating a party option to file in Hindi before specified benches.

Tax exemption under section 35(1)(ii) approved for Institute of History of Medicine and Medical Research, effective from notified date.
Approval is granted to the Institute of History of Medicine and Medical Research, New Delhi, by the prescribed authority, qualifying it as a recognised research institution for income tax exemption in respect of eligible research expenditure; the notification records administrative approval and specifies that the approval takes effect from the notified effective date for tax purposes.

Exemption under section 35(1)(ii) - approval granted for institution qualifying for research-related tax exemption eligibility.
The Indian Council of Medical Research approved Cadila Laboratories, Ahmedabad for purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961 with effect from 1 April 1973, notified by S.O. 823 dated 27-2-1974; that approval was withdrawn effective 1 April 1976 by Notification No. S.O.1524 dated 23-2-1976.

Donation deduction eligibility affirmed as temple recognised for historic, artistic and public worship status enabling donor tax benefits.
Government notification designates Jain Swetember Panchayati Temple, Calcutta as of historic, archaeological and artistic importance and as a place of public worship of renown throughout West Bengal, thereby recognising the temple for donor tax deduction eligibility under the Income-tax Act's charitable-donation framework.

Tax exemption under section 35(1)(ii) approved for Sir Ganga Ram Trust, confirmed by the Indian Council of Medical Research.
Approval of a tax exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961 was granted for the named institution by the Indian Council of Medical Research as the prescribed authority, notified by S.O.745 dated 19 2 1974 with effect from 1st April, 1973; section 35 was later withdrawn retrospectively from 1st April, 1973 by notification S.O.4052 dated 22 7 1975.

Research institution exemption confirmed for an approved scientific centre, enabling tax treatment under section 35 provisions.
The Council of Scientific and Industrial Research approved Shri. A. M. M. Murugappa Chettiar Research Centre, Madras, as a qualifying institution for the exemption under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, effective from 1st April, 1973, and this approval is notified for general information.

Section 80G notification: Temple recognised as a place of public worship for tax purposes under income tax law.
Central Government notification under sub-section (2)(b) of section 80G of the Income-tax Act, 1961 designates Sri Avanashi Lingeswarar Temple, Avanashi, Coimbatore District, as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of section 80G.

Exemption under section 35(1)(ii): research institution approved by prescribed authority, exemption operative from notified date.
The Sri Hurkisondas Nurrotumdas Hospital Medical Research Society, Bombay, has been approved by the Indian Council of Medical Research as the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, and that approval is notified as taking effect from 1 April 1973.

Exemption under section 35(1)(ii): institutional approval by prescribed authority confirms eligibility for research-related tax exemption.
The Gujarat Research Society, Bombay has been approved by the prescribed authority for purposes of clause (iii) of sub section (1) of section 35 of the Income tax Act, enabling its qualification for the research expenditure tax exemption regime with effect from 1 April 1973.

Research institution approval under income tax rules confers a time-limited exemption following prescribed authority recognition.
Kishore Bharati, Bankheri, Hoshangabad, Madhya Pradesh, has been recognised by the prescribed authority, the Indian Council of Social Science Research, as an eligible research institution for the purposes of income tax exemption under the relevant provision, with recognition operative for a three-year period commencing 1 April 1973.

Exemption under section 35(1)(ii) confirmed for Institute of Tropical Meteorology following prescribed authority approval effective thereafter.
The Council of Scientific and Industrial Research, as the prescribed authority for clause (ii) of sub section (1) of section 35 of the Income tax Act, has approved the Institute of Tropical Meteorology, Poona, with effect from 1 April 1973, thereby qualifying the institute for the exemption under section 35(1)(ii).

Withholding tax designation under Section 194A notifies a specific corporate payee as subject to TDS obligations.
Notifies Madhya Pradesh State Textile Corporation Ltd., 35 Civil Lines, Bhopal, as a person covered by the withholding provisions under section 194A of the Income tax Act, 1961 pursuant to sub clause (f) of clause (iii) of sub section (3), designating the corporation for purposes of tax deduction at source under that provision.

Charitable donation recognition: temple notified as historic and public place of worship, qualifying under section 80G.
Central Government notification under the income-tax statute designates Shri Bhuvarahaswamy Temple, Srimushnam, South Arcot District, as of historic, archaeological and artistic importance and as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the relevant provision of the Income-tax Act, 1961.

Section 80G designation: temple declared a place of public worship, enabling specified donation tax benefits.
Central Government notification designates Shree Koodal Manickom Temple, Irinjalakuda, Kerala, as a place of public worship of renown throughout Kerala and other States for the purposes of section 80G, thereby providing the statutory recognition required for donors to claim the tax benefits applicable to such institutions.

Tax exemption under Section 35 enables deduction for approved research institutions following prescribed authority approval, effective from notification date.
Exemption is granted to the Indian Institute of Geomagnetism, Bombay, following approval by the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35, and the notification specifies the approval is effective from the stated commencement date.

Exemption under section 35(1)(ii) recognised; institution approved for research-related tax deduction eligibility.
M/s. Jayant Industrial and Scientific Research Pvt. Ltd., Bombay, has been approved by the prescribed authority, the Council of Scientific and Industrial Research, for the purposes of section 35(1)(ii) of the Income-tax Act, 1961, conferring eligibility for the statutory research-related exemption or deduction mechanism, effective from the stated assessment commencement.

Adaptation of Union laws: reallocate jurisdiction, territorial definitions and tax provisions to reflect North Eastern reorganisation.
The Order adapts central statutes for application in the reorganised North Eastern States and Union territories by modifying jurisdictional references, territorial definitions and consequential provisions. It designates the Gauhati High Court for matters arising in Arunachal Pradesh and Mizoram, equates certain local offices with District Magistrates, amends schedules and territorial compositions for administrative laws, and adjusts tax and representation statutes to preserve jurisdictional treatment and exemptions for specified categories, with interpretation governed by the General Clauses Act.

Advance tax payment deadline shifted for coffee growers, permitting the final instalment later in the financial year.
The Central Board of Direct Taxes authorises assessees falling under clause (i) of sub section (1) of section 211 who carry on the business of growing coffee in India to pay the last instalment of advance tax on the 15th day of March of the financial year, instead of on the 15th day of December, under the proviso to sub section (1) of section 211 of the Income tax Act, 1961.