Section 35(1)(iii) approval confirms institutional recognition for scientific research, subject to annual returns and audited accounts submission.
Approval is granted to Ved Vigan Mahavidya Peeth, College of Vedic Science, Yoga and Sanskrit Studies, Bangalore, as an institution under Section 35(1)(iii) for scientific research from 1-4-1990 to 31-3-1992, subject to maintaining separate research accounts, filing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) by 30th June each year.

Drawback on imported material: specified inputs contained in exported goods are deemed imported for drawback eligibility.
Declaration that specified materials contained in goods manufactured in India and exported shall be deemed to be imported material for the purpose of drawback under the Customs Act; the notification lists particular materials that qualify and takes effect from the commencement date stated in the instrument, with amendments and omissions recorded by later notifications.

Approval under section 35(1)(iii) confers institutional research approval subject to separate accounts and annual audited filings.
Approval is granted to the Indian Institute of Management, Vastrapur, Ahmedabad as an Institution for purposes of scientific research subject to maintaining a separate research account, furnishing annual research returns to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June. The approval applies for the period from 6 May 1991 to 31 March 1994 and prescribes application procedures and timelines for extension of the approval through the jurisdictional tax officer and the Department of Scientific and Industrial Research.

Research institution approval requires maintaining separate research accounts and annual audited reporting to designated authorities.
The Research Society of the Bombay College of Pharmacy is approved as an Institution under clause (ii) of sub-section (1) of section 35, effective for the stated financial year, subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income-tax (Exemptions) by 30th June; procedures for timely application for extension are prescribed.

Approval under section 35(1)(ii): university recognition contingent on separate research accounts and annual audited reporting.
Saurashtra University is approved under section 35(1)(ii) as a University for research-related tax recognition, conditional on maintaining separate research accounts, filing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified authorities by 30 June. The approval is effective from 6-5-1991 to 31-3-1993 and sets out procedures and timelines for applying for extension of approval.

Exchange rate amendment sets Singapore dollar conversion rate effective from the notified date, replacing the prior schedule entry.
Amendment to a customs notification substitutes the scheduled entry for the Singapore dollar with a revised conversion rate, under powers of the Indian Stamp Act and the Customs Act, and states the date from which the new rate is effective.

Research institution approval under section 35(1)(ii) requires separate research accounts and annual audited reporting to specified authorities.
The Foundation for Research in Community Health is approved as an institution for income-tax research deduction purposes subject to conditions: maintain separate research accounts; furnish annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director (Exemptions) by 30 June. The notification sets the approval period and prescribes the procedure for extension applications.

Appointment of Collector of Customs authorises one collector to adjudicate specified importer's customs cases under delegated jurisdiction.
The Central Government, under sub section (1) of section 4 of the Customs Act, 1962, appoints the Collector of Customs (Judicial), Bombay also to be Collector of Customs, Nhava Sheva for the specific purpose of adjudicating customs cases relating to a specified importer, thereby delegating adjudicatory jurisdiction to that Collector for determination under the Customs Act.

Approval under section 35(1)(ii) for scientific research institution requires annual returns, audited accounts and renewal application procedures.
Approval under section 35(1)(ii) is granted to Man Made Textile Research Association as an Institution for scientific research, conditioned on maintaining separate research accounts, filing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified income tax and DSIR authorities by 30 June; the approval covers 1 April 1991 to 31 March 1992 and prescribes procedures for applying for extension.

Approval under section 35(1)(ii) grants research institution status subject to accounting, annual returns and audited reporting within a fixed period.
Approval under section 35(1)(ii) recognises the Regional Cancer Centre as an institution for scientific research, conditional on maintaining separate research accounts, furnishing annual scientific research returns by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the prescribed scientific authority, and the relevant tax commissioner/director by 30 June; approval is time-limited and subject to a specified extension procedure.

Approval under section 35(1)(ii) confers institutional recognition with annual accounts, research reporting, and extension procedures.
Approval recognizes the Indian Institute of Technology, Powai as an "Institution" under section 35(1)(ii) subject to maintaining separate research accounts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to tax and research authorities by 30th June; the approval is time-limited to 1 April 1990-31 March 1992 and prescribes procedures for extension of approval, including advance application through the jurisdictional tax officer and submission of multiple copies to the Secretary.

Exchange rate amendment sets new official conversion rates for Australian and Canadian dollars effective 19 May 1991.
Amendment to the Schedule of the prior customs notification substitutes the entries for Australian and Canadian dollars with revised official conversion rates, specifying the date from which those rates take effect and thereby altering the rates used for customs and stamp valuation under the relevant statutory powers.

Charitable institution notification under section 10(23C)(v) conditions income application and restricted investments for exemption period.
Notification designates The Bombay Salesian Society as qualifying under the charitable-institution exemption for specified assessment years subject to conditions: income must be applied wholly and exclusively to its objects or accumulated for them; investments and deposits (except certain voluntary contributions in specified forms) must be in permitted forms and modes; and business income is excluded unless incidental to objectives and maintained in separate books of account.

Tax exemption notification for institution restricts investments and requires exclusive application of income and business separation.
Notification grants Srikrishna Janmasthan Seva Sansthan tax-exempt status under clause (23C)(v) for specified assessment years subject to conditions: apply income wholly and exclusively to institutional objects; invest or deposit funds only in modes specified in section 11(5) except certain voluntary contributions held as movables; and exclude business profits from exemption unless business is incidental and separately accounted for.

Tax approval under section 35(1)(iii): institution status granted subject to separate research accounts and annual audited reports.
Approval is granted to F. I. A. M. C. Bio Medical Ethics Centre as an Institution under clause (iii) of sub section (1) of section 35 of the Income tax Act for 1 4 1991 to 31 3 1992, subject to maintaining a separate account for research receipts, filing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and DSIR authorities by 30 June; procedures for applying for extension of approval are stipulated.

Approval under section 35(1)(ii) requires institutions to keep separate research accounts and file annual audited returns.
Approval under section 35(1)(ii) for the Bhausaheb Sardesai Memorial Research Foundation is conditional on maintaining a separate account for scientific research, filing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, and the relevant Commissioner/Director by 30 June. The approval covers 1 April 1991 to 31 March 1992 and the organisation must apply for extension as prescribed.

Approval under section 35(1)(ii) confirms institution status with annual reporting, audited accounts and renewal requirements.
Approval of the Cancer Institute (W.I.A.), Adyar, Madras as an Institution for scientific research tax purposes is granted subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval covers 1 April 1991 to 31 March 1992 and requires timely application for extension, with specified copy and transmission procedures.

Excise duty exemption: retrospective directive that unpaid duties on Copper Oxy Chloride need not be recovered.
The Central Government, invoking section 11C, directs that the whole of the excise duty and special duty which, but for the prevailing practice, would have been payable on Copper Oxy Chloride under section 3 or the corresponding law, shall not be required to be paid in respect of such Copper Oxy Chloride on which those duties were not levied.

Warehousing station declaration under Customs Act: Village Labbaimankuppam designated as warehousing station by Central Board.
The notification invokes statutory power under section 9 of the Customs Act, 1962 to declare Village Labbaimankuppam in Taluka Vaniyambadi, North Arcot Ambedekar District, Tamil Nadu, to be a warehousing station, effecting a territorial designation for customs warehousing purposes as a non-tariff regulatory classification.

Declaration of warehousing station: village designated as a sanctioned customs storage location under statutory notification.
Declaration under the Customs Act designates Village Pillaiyarkuppam in Bahsur Commune, Pondicherry, as a warehousing station by notification, thereby creating a sanctioned location for storage of goods under customs control and subjecting the locality to the regulatory regime and conditions applicable to designated warehousing stations.