Research institution approval requires separate research accounts and annual audited returns to maintain tax recognition.
Approval is granted to the Tata Memorial Centre, Tata Hospital, as an approved research association subject to conditions: maintain separate accounts for sums received for scientific research; furnish annual returns of research activities in prescribed forms by the annual deadline; submit audited annual accounts, income and expenditure statements, and balance sheets to the prescribed authority and tax offices by specified dates; and apply for extension of approval before expiry to avoid rejection.

Approval under Section 35(1)(ii): institute must keep separate research accounts and file annual returns and audited accounts.
Approval is granted to the National Institute of Mental Health and Neuro Sciences, Bangalore under section 35(1)(ii) as an Association for research-related tax purposes, subject to conditions: maintain separate research accounts; furnish annual scientific research returns by 31st May; submit audited accounts, income and expenditure statements and balance sheet by 30th June to the prescribed authority and tax offices; and apply for extension before approval expiry, with late applications liable to rejection.

Approval under section 35(1)(ii) conditions tax-exemption on separate research accounts, annual reporting and timely renewal applications.
Approval under section 35(1)(ii) recognises the Bombay Natural History Society as an eligible association subject to conditions: maintain a separate account for research receipts; furnish annual returns of scientific research activities by 31 May; submit audited annual accounts, income and expenditure statement, and balance sheet to the prescribed authority by 30 June with copies to tax authorities; and apply for extension before approval expiry, with late applications liable to rejection.

Commencement of tax laws: central income, wealth and gift tax applicability in Sikkim established for residents.
The Income-tax Act, 1961, is appointed to come into force in Sikkim for the previous year relevant to the assessment year commencing 1st April, 1989, bringing resident incomes within the central tax charge. The Wealth-tax Act, 1957, is appointed to come into force in respect of net wealth of a resident on the valuation date of 31st March, 1990. The Gift-tax Act, 1958, is appointed to come into force in respect of gifts made by residents of Sikkim on or after 1st April, 1989.

Commencement of Tax Laws: income tax, wealth tax and gift tax effective in Sikkim with specified commencement dates.
Notification appoints commencement dates for central tax statutes in Sikkim: the Income-tax Act applies from the first day of the assessment year as to the relevant previous year; the Wealth-tax Act applies from the appointed date in respect of net wealth of residents on the specified valuation date; and the Gift-tax Act applies from the appointed date in respect of gifts made by residents on or after the earlier specified date.

Approval under section 35(1)(ii) for research association, subject to separate accounts, annual returns, audited accounts, and renewal requirements.
Approval under section 35(1)(ii) is granted to Diabetes Research Centre Foundation, Madras as an Association, subject to maintaining a separate account for research receipts, filing annual research activity returns by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority and tax offices by 30th June, and applying for further extension before the approval expiry; the approval covers 1st April, 1988 to 31st March, 1989.

Research institution approval under section 35(1)(iii) requires separate research accounts, annual returns, and audited submissions.
Approval is granted to Sri Aurobindo Society as an institution for purposes of section 35(1)(iii), subject to maintaining separate accounts for scientific research, furnishing annual research returns by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to central tax authorities and the Commissioner, and applying for extension of approval before its expiry; late applications may be rejected.

Export rebate procedure extended to man-made fabrics, making rebate claims on excisable materials available on export.
The procedure for export from India allowing claim for rebate of duty on excisable materials used in manufacture or packing of exported articles is made applicable to man-made fabrics by administrative declaration under the export rebate provision.

Rule amendment: omission of the term 're-made' in rule 173H(1)(b) with commencement on publication.
The amendment to the Central Excise Rules, 1944 removes the word "re-made" from rule 173H(1)(b) under the enabling rulemaking power, and states the amendment's short title and that it comes into force on publication in the Official Gazette.

Warehousing notification amendment adds a new specified location to Central Excise Rules by inserting an item.
The Government, exercising powers under the Central Excise Rules, 1944, amends Notification No. 266/67-Central Excise by inserting a new item (zzh) Cuttack into clause (i) of paragraph 2, thereby adding Cuttack to the list of specified warehousing locations under the notification.

Excise duty exemption for distilled water and liquid air prevents retrospective payment where duty was not levied.
Pursuant to powers under section 11C of the Central Excises and Salt Act, 1944, the Central Government directed that the whole of the excise duty otherwise payable on distilled or conductivity water, water of similar purity, and liquid air (falling under sub headings 2806.90 or 2851.00) shall not be required to be paid in respect of such goods on which duty was not levied during the period commencing 28 February 1986 and ending 24 November 1987, where such goods were used within the factory of production.

Approval under section 35(1)(ii) - institutional research approval subject to separate accounting, annual reporting, audited accounts, and timely renewal.
Approval under section 35(1)(ii) was granted to Aspee Research Institute, Adarsh Housing Society, Bombay as an approved association for research-related tax purposes for a specified fiscal period, subject to maintenance of separate research accounts, annual returns of research activities in prescribed form, submission of audited accounts and balance-sheet to the prescribed authority and specified tax bodies, and timely application for renewal prior to expiry of the approval.

Approval of research institution: tax-status tied to separate research accounts, annual returns, audited accounts and timely renewal.
Approval is granted to Aspee Agricultural Research and Development Foundation as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, subject to conditions requiring separate accounts for scientific research, annual returns of research activities in prescribed forms, submission of audited accounts and balance-sheet to designated authorities by the specified annual deadlines, and timely application for extension of approval before expiry.

Travel and transfer allowance recognised as exempt when meeting expenses wholly, necessarily and exclusively in performance of duties.
Specification under Section 10(14)(i) designates special allowances that meet expenses wholly, necessarily and exclusively in performance of duties: any allowance for travel on tour or on transfer (including packing and transportation of personal effects) and any allowance for ordinary daily charges during absence from normal place of duty in connection with transfer.

Auxiliary duty on rough wood waived where prevailing practice led to non-levy, directing non-payment.
The Central Government directed that where a generally prevalent practice resulted in non-levy of the auxiliary duty on rough wood during the relevant past period, the whole of the auxiliary duty that would otherwise have been payable is not required to be paid in respect of such wood on which the duty was not levied in accordance with that practice.

Specified bonds under section 193(iib) require transferee notification to issuer by registered post to claim benefit.
Central Government designates certain secured redeemable non-convertible bonds issued by Neyveli Lignite Corporation as specified bonds under the proviso to section 193, bringing transfers within clause (iib) of that proviso. The proviso benefit is admissible only where the transferee, upon transfer by endorsement or delivery, informs the issuing corporation by registered post within sixty days of the transfer; non compliance with this notification requirement denies the proviso benefit.

Specified Secured Redeemable Non-Convertible Bonds under income-tax provision require transferee to notify issuer after transfer.
Central Government specifies 7 year--13% (taxable) Secured Redeemable Non-Convertible Bonds (C-series) issued by Neyveli Lignite Corporation Limited as qualifying instruments under section 80L(1)(ii), and conditions the admissibility of the benefit on transfer upon the transferee informing the issuing corporation by registered post within sixty days of such transfer.

Tax-exempt bonds specified for Neyveli Lignite Corporation require holder registration to secure income-tax exemption by notification.
Central Government specifies 10-year secured redeemable non-convertible bonds (C Series) issued by Neyveli Lignite Corporation Limited as eligible for income-tax exemption under the designated item of section 10; the tax-exemption is conditional on the holder registering his name and holding with the Corporation.

Appointment of Customs Authority: Central Excise officer designated to exercise customs adjudicatory powers in specified Union Territory.
The Central Government, invoking section 4(1) of the Customs Act, 1962, appoints the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise, Ernakulum-II Division, to serve as Assistant Commissioner of Customs or Deputy Commissioner of Customs, conferring the role of Common Adjudicating Authority / Proper Officer for the Union Territory of Laccadive, Minicoy and Amindivi Islands.

Section 35(1)(ii) approval requires separate research accounts and annual audited returns for continued tax recognition.
Approval under section 35(1)(ii) recognises Nimbkar Agricultural Research Institute as an approved research Association and attaches conditions: maintain separate research accounts; furnish annual scientific returns by 31st May; submit audited accounts and balance-sheet to the prescribed authority and tax offices by 30th June; and apply for extension before expiry, with late applications liable to rejection. The notification specifies the institution and the effective approval period.