Customs Tariff Act: effective date appointed as 2 August 1976 under statutory power for commencement.
Pursuant to the power conferred by sub-section (3) of section 1 of the Customs Tariff Act, 1975, the Central Government by Notification No. 398 (G.S.R. 492(E)) appointed 2 August 1976 as the date on which the Act shall come into force.

Entrustment of Customs Functions: Administrator and specified officers empowered to exercise customs powers in Lakshadweep with limited exception.
The Central Government, under section 6 of the Customs Act, 1962, entrusts to the Administrator of Lakshadweep, the Commissioner cum Development Commissioner and the Superintendent of Police the functions of an Assistant Commissioner of Customs or Deputy Commissioner of Customs within the customs and coastal ports of the Islands, expressly excluding the function under clause (b) of section 122 of the Act.

Tax exemption approval name correction: institution's notified name amended to Banaras Hindu University, Varanasi.
The amendment substitutes the previously recorded name with the accurate institutional designation, "Banaras Hindu University, Varanasi," in Notification No.34 dated 23rd November, 1946, preserving the institution's approval for income-tax exemption under the governing provision of the Income-tax Act, 1922.

Designation of places of public worship under section 80G for specified temples enables tax-deduction applicability for donors.
Notification designates Sri Bhavanarayana Swamy and Sree Someswara Swamy Temples, Bapatla, Andhra Pradesh, as places of public worship of renown throughout the State for the purposes of section 80G of the Income-tax Act, 1961, thereby recognising those temples for the statute's tax-treatment of donations.

Notification under Section 10(23C)(v): Shri Raghavendra Swamy Mutt notified for tax-recognition from the stated assessment year.
The Central Government notifies Shri Raghavendra Swamy Mutt, Nanjungud, for the purposes of section 10(23C)(v) of the Income-tax Act, exercising the power under clause (v) of sub-section (23C) of section 10 and specifying the notification details and the relevant assessment year for recognition.

Tax exemption recognition under section 10(23C)(v): Ramakrishna Sarada Mission notified for specified assessment year by Central Government.
The Central Government issued Notification No. S.O.3685 (dated 28-7-1976) notifying Ramakrishna Sarada Mission, Calcutta as an institution qualifying under section 10(23C)(v) of the Income-tax Act, thereby recognising the Mission for tax-exemption purposes with effect from the assessment year 1974-75.

Tax exemption notification under section 10(23C)(v) recognizes Sri Sarada Math for tax-exempt status from the stated assessment year.
Central Government notification under section 10(23C)(v) of the Income-tax Act, 1961 (S.O.3684 dated 28-7-1976) notifies Sri Sarada Math, Calcutta for the purposes of that provision, with applicability from assessment year 1975-76.

Approval withdrawal under section 35 tax approval for Invention Promotion Board effective on recommendation of prescribed authority
Approval under section 35(1)(ii) of the Income-tax Act, 1961, granted to the Invention Promotion Board, New Delhi, is withdrawn with effect from 1 April 1973; the withdrawal was effected by notification following the recommendation of the prescribed authority.

Exemption notification under section 10(23C)(iv) recognises Bharat Sevasram Sangha's charitable status for assessment year 1974-75.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Bharat Sevasram Sangha by Notification No. S.O.3116 dated 26-7-1976, recognising the Sangha for the purposes of that provision for assessment year(s) 1974-75.

Tax exemption notification: recognition of a religious finance and property board under section 10(23C)(v), effective from the stated assessment year.
Notification designates a religious administrative finance and property board as eligible for tax exemption under section 10(23C)(v) of the Income-tax Act, with formal recognition by the Central Government effective from the 1975-76 assessment year, thereby placing the board within the statutory category that confers exemption treatment and the attendant conditions.

Charitable donation deduction available for donations to temple designated as place of public worship under section 80G.
Notification designates Sri Lakshminarasimha Swamy Temple at Devarayana Durga, Tumkur District, Karnataka, as a place of public worship of renown throughout the State for the purposes of section 80G, issued under the powers of sub section (2)(b) of the Income tax Act to enable tax-deduction treatment for donations.

Place of public worship designation under section 80G recognized, enabling tax-deduction treatment for donations to the notified temple.
The Central Government, under its power in sub-section (2)(b) of the Income-tax Act, has notified Sri Patala Nageswara Swamy Devalaya Punaruddhana Sangham, Giddalur as a place of public worship of renown throughout Andhra Pradesh for the purposes of section 80G, thereby recognizing it for tax treatment of donations under the statute.

Tax exemption recognition: Prime Minister's Drought Relief Fund notified as exempt under income-tax provision for assessment year 1976-77.
The Central Government issues S.O.3115 dated 17-7-1976 notifying the Prime Minister's Drought Relief Fund as qualifying for the income-tax exemption under the provision corresponding to clause (iv) of sub-section (23C) of section 10, effective from assessment year 1976-77.

Notification under income tax exemption recognizes Sri Pejavara Math's charitable status from assessment year 1970 71 by Central Government.
The Central Government, invoking clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Sri Pejavara Math, Jagadguru Madhwacharya Samsthana, Udupi, as entitled to the exemption treatment under that clause, effective from assessment year 1970 71.

Withdrawal of approval under section 35 ends notified research tax status for the Society following authority recommendation.
The prior income-tax approval granted to the Society of Pharmaceutical & Industrial Research, Bombay for recognition under the research-related provision is withdrawn by notification, terminating its approved status and associated tax recognition; the withdrawal takes effect from 1st June, 1976 on the recommendation of the prescribed authority, the Indian Council of Medical Research.

Tax settlement procedure sets application, disclosure, commissioner report and confidential hearings framework for settlements.
The rules establish the procedural framework for settlement applications: definitions and composition of the Commission; filing modalities; forwarding of applications to the Commissioner for report; requirements that applicants furnish a signed, verified statement of facts with annexures and terms of settlement (and affidavits for facts not on record); transmission of those materials to the Commissioner; notification of hearing; verification requirements for additional facts; authorised representative authorisation; confidentiality of proceedings; adjournment powers; and re-consideration where a member was absent.

Specification of Settlement Officers under Income Tax Act empowers Board of Revenue officials to perform settlement functions.
Central Government, exercising the power conferred by the identified sub-clause of the Income-tax Act, specifies Settlement Officers and Assistant Settlement Officers of the Board of Revenue, Government of West Bengal for the purposes of that provision, thereby designating those revenue board officials as the authorities competent to perform settlement functions under the Act by notification.

Specification of Settlement Officers under income tax law designates board officials to perform settlement functions by notification.
Central Government, under section 138 of the Income-tax Act, designates Settlement Officers and Assistant Settlement Officers of the Board of Revenue as the officers empowered to perform settlement functions by formal notification.

Notification amendment clarifies that the scheme applies to the financial year 1974-75, correcting earlier wording.
The Central Government, under the power conferred by the Interest-tax Act, 1974, amends Notification No.1319 dated 15 May 1976 by replacing "under the Scheme for the year 1974....." with "under the Scheme for the financial year 1974-75---" to correct the temporal description of the scheme.

Research exemption under Section 35(1)(ii) approved for Loyola Academy subject to separate accounting and annual reporting requirements.
Exemption under Section 35(1)(ii) is granted to Loyola Academy, Hyderabad for 1-4-1976 to 31-3-1979, subject to conditions: maintain a separate account for sums received for scientific research limited to natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines), and furnish annual returns of scientific research activities to the prescribed authority in prescribed forms.