Exemption under section 35(1)(ii): approval of a research association confirms its eligibility for income tax deduction treatment.
The Special Coffee Research Association, Madras, was approved by the prescribed authority for purposes of section 35(1)(ii), as notified in S.O.4024 dated 16 11 1964, thereby recognizing the institution for exemption treatment in relation to scientific research expenditure; that approval was later withdrawn by S.O.4378 dated 10 07 1985 effective 30 04 1985.

Historic importance designation under section 88(6): temple and charities notified for income tax recognition and related tax treatment.
The Central Government, exercising the power under sub-section (6) of section 88 of the Income-tax Act, issued S.O.3801 dated 24-10-1964 notifying Sri Kanyaka Parameswari Devasthanam & Charities, Kotwal Market, Madras, as being of historic, archaeological and artistic importance for the purposes of the said section, thereby placing the institution within the statutory category for tax treatment applicable to notified cultural and charitable properties.

Tax exemption under section 10(15)(iv) for interest on loans from a specified foreign financial institution has been granted.
The Central Government has accorded approval to Banque Francaise du Commerce Exterieur, Paris, so that interest payable by any industrial undertaking in India on moneys borrowed under a loan agreement with that foreign financial institution is exempt from tax under the statutory provision, thereby treating such interest receipts as falling within the exemption category when the borrowings are effected under qualifying loan agreements with the named institution.

Tax exemption for newspaper publishers removes application of specified tax provision subject to press ownership and asset and income thresholds.
Exempts Indian companies engaged in printing and publishing newspapers, magazines or journals from a specified Income-tax provision for the previous year relevant to the assessment year beginning 1 April 1965 and subsequent years, provided publications are printed in a company-owned press, the value of plant and machinery in books exceeds a lower threshold and is below an upper threshold, and where the company is exclusively engaged in the business, income from that business forms a majority of its total income.

Exemption under section 35(1)(ii): Indian Plywood Industries Research Association designated as prescribed authority enabling research institution relief.
Notification S.O.2772 records that the Council of Scientific and Industrial Research has declared the Indian Plywood Industries Research Association, Bangalore, to be the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, thereby recognising the institution within the statutory mechanism for tax exemption of specified research expenditures.

Surtax as tax on excess or abnormal profits allows deduction in companies' profit computation for affected financial years.
Notification that the surtax levied under Section 4 of the Companies (Profits) Surtax Act, 1964 is to be treated as a tax on excess or abnormal profits for the purpose of computing company profits, thereby permitting deduction of that surtax in determining taxable company profits, effective for financial years ending on or after publication in the Gazette of India.

Heritage status: Temple declared of historic, archaeological and artistic importance, enabling tax benefits under Income Tax law.
The Central Government notifies Sri Sangameswarar Temple, Bhavani, Coimbatore District, Madras State, as a place of historic, archaeological and artistic importance for the purposes of the Income-tax Act, thereby recognizing the temple for the legal and administrative effects tied to that designation.

Archaeological and artistic designation under section 88(6) recognizes a temple for income tax Act treatment.
Notification under section 88(6) of the Income tax Act, 1961 designates the Shri Devarajaswamy Devasthanam Temple, Little Kanchipuram, Madras State, as of archaeological and artistic importance for the purposes of that Act, effected by S.O.2575 dated 18 7 1964.

Exemption under section 35(1)(ii) approved for research institution, enabling tax deduction eligibility and recognized by the prescribed authority.
The Birla Institute of Scientific Research, Calcutta, has been approved by the Council of Scientific and Industrial Research as the prescribed authority's recognition required for the institution to qualify for benefits under clause (ii) of sub section (1) of section 35, and the notification confirms institutional approval for tax exemption eligibility under that provision.

Research institution approval under Section 35 enables tax exemption recognition following prescribed authority certification.
The notification records that the Tea Research Association, Calcutta, has been certified by the Council of Scientific and Industrial Research as an approved institution for purposes of clause (ii) of sub section (1) of section 35 of the Income Tax Act, thereby qualifying it for the statutory exemption mechanism for recognized scientific research bodies.

Deletion of Schedule Entry under Income-tax Act removes a specified entry from a prior notification issued by the tax board.
The Central Board of Direct Taxes, exercising the powers conferred by section 126 of the Income-tax Act, deletes Serial No. 67 and the entries thereagainst from the Schedule to its notification S.R.O. 1214 (No. 44-Income-tax) dated 1st July, 1952, thereby amending the Schedule to that earlier notification.

Tax exemption approval under section 35(1)(ii) confirms institutional eligibility following prescribed authority recognition and formal notification.
The Indian Cancer Society, Bombay, is formally approved by the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, and a notification records this approval and the institution's eligibility for the statutory exemption.

Assistance to Customs: Enforcement Directorate officers are mandated to aid execution of the Customs Act under delegated authority.
Empowerment under clause (e) of section 151 of the Customs Act, 1962 requires specified officers of the Enforcement Directorate to assist Customs officers in the execution of the Act, naming Deputy Directors, Assistant Directors, Chief Enforcement Officers, Enforcement Officers and Assistant Enforcement Officers as obliged to render such assistance.

Recovery by distraint authorisation empowers subordinate tax officers to seize and sell movable property to recover payable tax sums.
The Commissioner authorises Income-tax Officers and Gift-tax Officers subordinate to him to recover from an assessee any tax, interest, fine, penalty and other sums payable under the Income-tax Act, the Gift-tax Act and the Super Profits Tax Act by distraint and sale of movable property in the manner laid down in the Third Schedule to the Income-tax Act, superseding prior orders insofar as they relate to the subject.

Authority to recover tax by distraint and sale permits subordinate tax officers to collect taxes, interest, fines, and penalties.
Authorises subordinate Income-tax and Gift-tax Officers to recover from an assessee tax, interest, fine, penalty and any other sum payable under the said Acts by distraint and sale of movable property in the manner laid down in the Third Schedule to the Income-tax Act, 1961, and supersedes previous orders insofar as they relate to this subject.

Research exemption for institutions: Gujarat Cancer Society recognized by prescribed authority, qualifying for research-related tax deduction eligibility.
The Indian Council of Medical Research, as the prescribed authority, has approved The Gujarat Cancer Society, Ahmedabad for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, 1961, and this approval is recorded by notification as formal recognition for tax treatment of qualifying research expenditures.

Research expenditure exemption under section 35(1)(iii) approved for Shri Ram Centre, conferring prescribed authority recognition and tax relief.
Exemption for research expenditure under section 35(1)(iii) is applied to the Shri Ram Centre for Industrial Relations, New Delhi by formal notification, recording that the institution has been approved by the prescribed authority for purposes of that clause and thereby qualifies as a recognized institution for tax allowance of specified research expenditure.

Drawback sanction authority extended to specified customs officers for lower-value personal effects claims, permitting decentralized approval.
The Central Government directs that the powers of an Assistant Commissioner to sanction drawback on personal effects of passengers, where the claim in any single case does not exceed Rs. 250, may also be exercised by specified gazetted officers empowered by the Central Board of Excise and Customs, namely Preventive Inspectors of Customs and Superintendents of Central Excise.

Recovery of tax and penalties by distraint permits officers to seize and sell movable property to satisfy liabilities.
The Commissioner authorises Income-tax and Gift-tax Officers subordinate to him to recover from an assessee tax, interest, fines, penalties and other sums payable under the Income-tax, Gift-tax and Super Profits Tax Acts by distraint and sale of the assessee's movable property in the manner laid down in the Third Schedule to the Income-tax Act.

Recovery by distraint and sale of movable property enables tax officers to collect unpaid tax and penalties under the Acts.
Authorises subordinate Income-tax and Gift-tax officers to recover from an assessee tax, interest, fines, penalties and any other sums payable under the relevant Acts by distraint and sale of the assessee's movable property, to be carried out in the manner prescribed in the Third Schedule to the Income-tax Act, the authorisation superseding prior orders insofar as they relate to this subject.