Notification under Section 10(23C)(iv) recognizes Sir Ratan Tata Trust for tax-exempt status for the assessment year.
Notification under section 10(23C)(iv) recognizes Sir Ratan Tata Trust, Bombay for the purposes of that sub-clause; the Central Government issued S.O.1233 dated 29-12-1989 notifying the Trust for the specified assessment year.

Exemption from deposit provisions for eligible non banking companies issuing commercial paper, subject to RBI conditions and disclosure.
The Central Government exempts non banking companies that satisfy the RBI's eligibility criteria in the 1989 Directions from the provisions of sub sections (1) to (7) of section 58A in respect of deposits received by issue of commercial paper, subject to compliance with RBI terms and conditions for issuance and mandatory annual account disclosure of the maximum amount raised during the year and the amount outstanding at year end.

Extension of customs exemption period: two notifications' expiry dates amended under statutory power to extend relief.
Notification No. 285/89 dated 29-12-1989, exercising powers under Section 25(1) of the Customs Act, 1962, amends Notification Nos. 210/82-Cus. and 513/86-Cus. by substituting the expiry date in paragraph 2 of each notification with a later date, thereby extending the period during which the exemptions specified in those notifications remain in force.

Customs notification amendment removes paragraph two of prior notification, modifying tariff exemption provisions under statutory power.
The Central Government, exercising powers under Section 25(1) of the Customs Act, 1962, issued Notification No. 284/89-Cus dated 29-12-1989 to amend Notification No. 198/89-Customs by directing that paragraph 2 of the earlier notification be omitted.

Customs exemption extension: adds specified textile machinery to the exempted list and prolongs the notification's validity period.
Amendment inserts eleven specified textile and related machinery items into the Schedule's LIST OF MACHINERY-including hopper feeder, short fibres feeder, specialised blending cards, drawing and spinning frames, high speed winders, composite felt making plant, and selvedge devices-and substitutes the notification's expiry date to provide a one-year extension, thereby extending the period during which the listed import concessions apply under the existing customs exemption notification.

Deletion of expiry clause removes the fixed end-date for the raw naphtha exemption under central excise notification.
The Central Government, exercising powers under sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 300/88-Central Excises by deleting from paragraph 2 the words imposing a terminal date, thereby removing the express sunset clause that had limited the exemption for raw naphtha.

Exemption for raw naphtha as fuel extended by deleting prior expiry clause, keeping the notification operative.
Amendment removes the temporal limitation on the excise exemption for raw naphtha for use as fuel by deleting the words that imposed an expiry date in paragraph 2 of the earlier notification, thereby allowing the exemption to continue beyond the previously specified terminal date without changing other terms.

Amendment to notification updates designated appointees for the Appropriate Authority, Ahmedabad under income tax rules.
The Central Government amends the prior notification to substitute the entries in column 2 of the Table against Serial No. 3 relating to the Appropriate Authority, Ahmedabad, specifying (i) Shri P.C. Hadia, Commissioner of Income-tax and (ii) Shri M.S. Thanvi, Commissioner of Income-tax as the designated appointees.

Extension of exemption notifications under Customs Act authorises substitution of expiry dates to continue tariff exemptions.
Central Government, invoking statutory power under the Customs Act and satisfied of public interest, amends Notification Nos. 514/86-Customs and 333/88-Customs by substituting the figures, letters and words denoting the prior expiry date in paragraph 2 of each notification with a new terminal date, thereby extending the period during which the tariff exemptions specified in those notifications remain effective.

Rescission of regulations: Bill of Entry (Forms) Regulation 1987 withdrawn under statutory powers of the Customs Act.
The Central Board of Excise and Customs, invoking statutory powers under the Customs Act, rescinded the Bill of Entry (Forms) Regulations, 1987 by Notification No. 77/89-Cus. (N.T.) dated 27-12-1989, thereby withdrawing the instrument published earlier by notification No. 3/88(N.T.)-Customs dated 14 January 1988.

Exchange Rate Determination: Government prescribes currency conversion rates for stamp duty and customs, effective prospectively.
Central Government prescribes specific exchange rates for conversion between listed foreign currencies and Indian currency to calculate stamp duty under the Indian Stamp Act, 1899 and for determinations under Section 14 of the Customs Act, 1962; the notification supersedes an earlier notification and sets prospective operative rates. A Schedule lists each foreign currency with its corresponding rate expressed as the quantity of that foreign currency equivalent to a fixed amount of Indian currency, and those scheduled rates are to be used for conversions under the cited statutory provisions.

Assessment variation of agricultural income requires revised returns, filing deadlines, interest on shortfalls and delegated tax powers clarified.
Amendments to the Assam Agricultural Income-tax Act, 1939 clarify that revenue expenditure wholly and exclusively for earning agricultural income is deductible as under the Income tax Act, 1961; provisionally limit interest under section 20C where tax payments meet a threshold; introduce section 20D requiring returns or revised returns when central income-tax computations vary agricultural income, prescribe filing deadlines, preserve the applicable tax rate, permit notices to require revised returns, and impose interest on shortfalls relating to previously unreturned agricultural income while modifying the application of section 20C.

Exchange Rate Amendment sets official Norwegian kroner conversion under delegated statutory provisions, amending the customs notification entry.
Amendment substitutes the Schedule entry for serial number 13 in Notification No. 59(N.T.)-Cus., prescribing the official exchange conversion for Norwegian kroner as the listed rate for customs and related non-tariff purposes, promulgated under delegated statutory authority from the Stamp Act and the Customs Act and specifying the date from which the substituted Schedule entry takes effect.

Tax exemption notification under the Income-tax Act designates an institution as eligible for specified concession for listed assessment years.
Central Government notified William Carey Study and Research Centre, Calcutta, under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, by S.O.400 dated 21-12-1989, designating the institution as entitled to the concession under that provision for the stated assessment years and thereby recording the legal basis for its tax status and administrative recognition.

Notification under section 10(23C)(iv) grants an institution tax-exempt status for specified assessment years by Central Government.
Central Government issues a notification under section 10(23C)(iv) recognising "Asian Institute of Transport Development" for tax-exemption purposes for the specified assessment years, effected by gazette notification S.O.1232 dated 21-12-1989.

Notification under section 10(23C)(iv) recognizes a charitable trust's tax-exempt status for specified assessment years.
Notification under section 10(23C)(iv) designates Navajbhai Ratan Tata Trust, Bombay as qualifying for tax-exempt status under that sub-clause, with the Central Government applying this recognition for specified assessment years and identifying the trust and assessment-year coverage as the operative parameters of the exemption.

Section 10(23C)(iv) notification: institution formally recognised for tax-exempt status for specified assessment years under statute.
Notification confers tax-exemption recognition on a charitable institution under section 10(23C)(iv) of the Income-tax Act for a specified block of assessment years, formally placing the trust within the statutory exemption framework and identifying the temporal scope of that recognition.

Notification under section 10(23C)(iv): charitable status granted to Harijan Sevak Sangh (Bengal) for specified assessment years.
The Central Government, under section 10(23C)(iv), notifies Harijan Sevak Sangh (Bengal), Howrah as covered by sub clause (iv) of clause (23C) of section 10 for the assessment years 1987 88 to 1989 90, recording the notification number and date of issue as the official administrative recognition for tax purposes.

Recognised stock exchange list notified by Central Government, identifying specified exchanges and later additions updated.
Recognised stock exchange status has been granted by Central Government notification pursuant to clause (39) of section 2, by an enumerated list of named regional and national exchanges establishing their status under the Companies law framework. The instrument records subsequent additions by separate notifications and a 2012 insertion adding an additional exchange to the notified list.

Exchange rate amendment: Swiss franc valuation updated for customs purposes, changing applicable rate and effective date.
The Central Government amends the customs notification to replace the Schedule entry for Swiss francs, prescribing a new exchange rate for use in customs valuation and stamp-related purposes and specifying the date from which the revised rate is operative.