Approval under section 35(1)(ii) requires separate research accounts and annual audited filings to tax authorities.
Birla Institute of Scientific Research, Calcutta is approved as an Institution under section 35(1)(ii) subject to maintaining a separate research account, filing annual research returns by 31st May, submitting audited accounts and balance-sheet with prescribed authorities by 30th June, and applying for extension before approval expiry; the approval covers 1st April, 1988 to 31st March, 1989.

Research institution approval under income-tax provisions grants conditional recognition, annual reporting, audited accounts submission, and renewal requirement.
Approval is granted to the Karnataka Institute of Applied Agricultural Research under section 35(1)(ii) of the Income-tax Act, categorising it as an Association and subjecting it to conditions: maintain separate research accounts; furnish annual returns of scientific research activities by 31st May; submit audited annual accounts, income-and-expenditure statements and balance-sheet copies to the prescribed authority, the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner by 30th June; and apply for extension of approval before expiry. The approval is effective from 1 April 1988 to 31 March 1989.

Exemption for newsprint conditioned on authorised quantities and timely certificate production before the excise authority, with possible extension.
The exemption for newsprint is made admissible only for quantities authorised by the Registrar of Newspapers for India and requires production of a certificate before the Assistant Collector of Central Excise having jurisdiction, within one month of clearance or within an extended period the Assistant Collector may allow for sufficient cause.

Approval under section 35(1)(ii) mandates separate research accounts, annual audited returns, and timely renewal applications.
Approval is granted to the National Agricultural and Scientific Research Foundation, Calcutta, as an approved institution under section 35(1)(ii) in the category "Association" for the period 1 April 1988 to 31 March 1989, subject to conditions: maintenance of a separate account for research receipts; annual returns of scientific research activities by 31 May; audited annual accounts and financial statements submitted by 30 June to the prescribed authority, CBOT (DGIT (Exemption), Calcutta) and the Commissioner; and timely application for extension prior to approval expiry.

Research institution approval under tax law subject to accounting, annual audited reporting and timely renewal conditions.
Approval is granted to Jai Research Foundation Society, Gujarat as an approved institution for tax-deductible scientific research under the Income-tax Act for 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, filing annual returns of research activities by 31 May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to tax authorities, and applying for extension before approval expiry.

Research institution approval requires separate research accounts, annual audited submissions, and timely renewal applications.
Potash Research Institute of India is approved as an institution under the tax provisions for scientific research subject to conditions: keep separate research accounts, file annual returns of research activities with the prescribed authority by the annual deadline, submit audited accounts and balance-sheet copies to the prescribed authority and tax offices by the annual deadline, and apply for renewal of approval before expiry or risk rejection.

Approval under section 35(1)(ii): institution granted research-exemption subject to annual reporting, audited accounts and renewal application.
Kothari Institute of Medical Sciences, Calcutta is approved as an "Association" under the research expenditure incentive regime for 1 April 1988-31 March 1989, subject to maintenance of a separate research account, annual submission of prescribed research returns by 31 May, filing audited annual accounts and balance-sheet with specified tax authorities by 30 June, and timely application to tax authorities for extension before the approval expiry.

Research institution approval requires separate research accounts, annual audited returns and timely renewal applications for tax exemption.
Approval is granted to Birla Institute of Technology, Mesra, Ranchi as a University under clause (ii) of sub-section (1) of section 35, subject to maintenance of a separate account for scientific research, annual submission of prescribed research activity returns by 31st May, and submission of audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority and specified tax offices by 30th June. The University must apply for extension before approval expiry; late applications may be rejected. The approval covers 1st April, 1988 to 31st March, 1989.

Approval under section 35(1)(ii) grants association status but requires separate research accounts, annual returns, audited accounts, and renewal.
Approval under section 35(1)(ii) recognises Escorts Heart Institute and Research Centre as an "Association" for the specified period, subject to maintaining a separate research account, filing annual returns of research activities by 31 May, submitting audited accounts and balance-sheet with prescribed authorities and tax offices by 30 June, and applying for approval extension before expiry to avoid rejection.

Institutional approval under income tax permits research-related tax recognition contingent on annual reporting and audited accounts.
Approval is granted to the Gujarat Institute of Area Planning as an Institution for income-tax research purposes for the period 1st April, 1988 to 31st March, 1989, subject to conditions requiring a separate account for research receipts, annual research returns by 31st May in prescribed forms, submission of audited accounts and balance-sheet by 30th June to the prescribed authority with copies to the central tax authorities, and timely application for extension of approval before expiry.

Amendment to customs notification updates permitted goods at Jaipur airport to include cubic zirconia and cut synthetic stones.
Amendment to a customs notification substitutes sub-item (ii) for the Jaipur entry in the annexed Table to the earlier notification, specifying that the relevant goods are "cubic zirconia and cut precious, semi-precious and synthetic stones," thereby altering the commodity description permitted for loading and unloading at the designated airport.

Approval under section 35(1)(ii) requires research association to maintain separate accounts, file annual returns and seek timely renewal.
Breach Candy Medical Research Centre, Bombay is approved as an Approved Research Association under clause (ii) of sub section (1) of section 35 for the period 1 April 1988 to 31 March 1989, subject to conditions: maintain separate research accounts; file annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure and balance sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner; and apply for extension before approval expiry.

Approval under section 35(1)(ii) for research association requires separate research accounts and annual audited returns before deadlines.
Approval under section 35(1)(ii) is granted to the Institute of Road Transport, Madras as an Association for 1 April 1988 to 31 March 1989, subject to conditions: maintain separate accounts for scientific research, furnish annual research returns by 31 May, submit audited accounts and balance sheet to the prescribed authority and tax offices by 30 June, and apply for extension of approval before expiry.

Approval under section 35(1)(ii) granted with conditions on separate research accounts, annual returns and audited submissions.
Approval is granted to Vision Research Foundation, Madras for purposes of the deduction for scientific research subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 31st May; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority by 30th June with copies to central tax administration and the concerned Commissioner; and apply for extension before approval expiry.

Approved institution status for research grants requires separate accounts, annual audited returns, and timely extension applications.
Approval grants the Birla Economic Research Foundation institution status for research-related tax purposes, conditional on maintaining a separate account for research funds, filing annual returns of research activities to the prescribed authority, submitting audited annual accounts and balance-sheets with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the relevant Commissioner, and applying for approval extension before expiry to avoid rejection.

Scientific research institution approval requires separate research accounts, annual returns, audited accounts and timely renewal application.
Approval is granted to Bhartiya Vidya Bhavan, Bombay as an institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for 1 April 1988 to 31 March 1989. Conditions require maintenance of a separate account for scientific research, furnishing annual research returns by 31 May, submitting audited annual accounts and balance sheet by 30 June to the prescribed authority with copies to tax authorities, and applying for extension before approval expiry.

Tax approval for scientific research institutions: approval granted with compliance, reporting, and renewal conditions required
Approval under Section 35(1)(ii) is granted to Hexamar Agricultural Research and Development Foundation, Bombay, as an "Association" for the specified financial period, conditional on maintaining separate research accounts, furnishing annual scientific research returns by 31st May, submitting audited accounts and balance-sheet with prescribed authorities by 30th June, and applying for approval extension before expiry to avoid rejection.

Exchange rate amendment: Swiss franc rate set and scheduled to take effect under stamp and customs statutory authority.
Central Government, under specified provisions of the Indian Stamp Act, 1899 and the Customs Act, 1962, substitutes the Schedule entry at Serial No. 16 of Notification No. 92/88-Customs (N.T.) to set a new exchange rate for Swiss Francs and specifies the effective date for that rate.

Warehousing station designation for Baikapady enables storage of melting scrap under specified customs tariff heading.
The notification designates Village Baikapady in Mangalore District as a warehousing station for warehousing of melting scrap specified by the customs tariff heading, exercised under powers conferred by the Customs Act and linking the place-based designation to tariff classification for customs warehousing control.

Customs notification amendment adds manganese ore, sillimanite, rutile, zircon, monazite and rice for loading.
The Central Government, under clause (a) of section 7 of the Customs Act, 1962, amends notification No. 43/87-Customs by substituting the words "and rice bran extraction" with "rice bran extraction, Mangenese ore, Sillimanite, Rutile, zircon, Monazite and rice," thereby expanding the list of specified commodities in the earlier notification.