Research Institution Approval under section 35(1)(ii) requires separate research accounts, annual DSIR returns, and audited filings.
Approval under section 35(1)(ii) has been granted to M/s M.P. Birla Institute of Fundamental Research, Kolkata subject to maintenance of separate research accounts, annual scientific research returns to the Secretary, Department of Scientific & Industrial Research by 31 May, filing of income-tax returns, and submission of audited annual accounts and audited income and expenditure accounts relating to research to the relevant income-tax exemptions office, the Department of Scientific & Industrial Research, and the local Income Tax Commissioner/Director by 31 October; renewal applications must be made in triplicate and copies sent to the Secretary, DSIR.

Postponement of notification effective date delays recession of SEZ import exemptions under the customs notification regime.
Amendment substitutes the date in paragraph 2 of Notification No. 115/2003-CUSTOMS to postpone the recession of Notifications Nos. 137/2000-Cus. and 82/2002-Cus., thereby extending the period during which SEZ import provisions and associated exemptions under the principal notification remain operative.

SEZ sale in DTA exemption: commencement date for Special Additional Duty relief has been postponed by amending notification.
Exemption of SEZ sales into the domestic tariff area from Special Additional Duty is effected by amending Notification No. 114/2003 CUSTOMS; paragraph 2 of that notification is modified to substitute the originally specified commencement date with a later commencement date by Notification No. 181/2003 Customs under the authority of section 3A(1) of the Customs Tariff Act, 1975.

Exemption for castor oil cake: implementation date postponed, amending prior customs notification to extend SEZ manufacturing relief.
Amendment substitutes the commencement date in paragraph 2 of Notification No. 113/2003-CUSTOMS to postpone the start of the customs exemption for castor oil cake manufactured in a SEZ from indigenous castor seeds using plant and machinery; no other provisions or eligibility criteria of the principal notification are altered.

Customs exemption scope expanded to include People's Republic of China, altering partner list and tariff applicability under the notification.
Amendment substitutes the opening paragraph wording of notification No. 26/95 Customs to include the People's Republic of China alongside Bangladesh, Republic of Korea and Sri Lanka, thereby expanding the notification's partner-country scope and modifying the tariff/exemption applicability; the amendment takes effect from the first day of January, 2004.

Postponement of effective date: SEZ Customs Procedures Regulations' commencement deferred to March, delaying their applicability.
The Special Economic Zones (Customs Procedures) (Amendment) Regulations, 2003 substitute the commencement date in regulation 1, sub regulation (3) of the principal Regulations, replacing the previously specified commencement with a later date; the Amendment Regulations are made under powers conferred by section 157(1) read with section 76C(2) of the Customs Act and shall come into force upon publication in the Official Gazette.

Effective date postponement for SEZ Rules: commencement deferred by amendment via official notification upon Gazette publication.
Amendment to the Special Economic Zones Rules, 2003 substitutes the commencement provision in rule 1(2), replacing the earlier prescribed date with a revised commencement date; the Central Government exercises its rulemaking power under the Customs Act to effect the change by notification, which takes effect on publication in the Official Gazette.

Postponement of effective date for SEZ-related customs notifications alters implementation timeline and amends prior notification commencement.
Under section 76A of the Customs Act, 1962 the Central Government directs substitution in paragraph 2 of ten specified Customs (N.T.) notifications, replacing the original 1st day of January commencement wording with 1st day of March, thereby postponing the operative start date of the measures contained in those principal notifications.

Commencement date amendment in customs notification postpones the effective date from January 2004 to March 2004.
The commencement date in the principal customs notification issued under section 126 of the Finance Act, 2002 is amended by substituting 1 March 2004 for 1 January 2004. The notification postpones the effective date specified in the earlier customs non-tariff notification and leaves the remainder unchanged.

Effective date substitution: the notification shifts the commencement of specified Central Excise provisions under Finance Act powers.
The notification substitutes the commencement date in Notification No. 58/2003-CENTRAL EXCISE (N.T.), replacing the previously specified operative date with a later date, thereby shifting the effective date of the provisions in the principal Gazette notification; the amendment is issued under powers conferred by the Finance Act and cross-references prior and subsequent amendment notifications for administrative record.

Excise exemption for intermediate goods used in imitation jewellery; retroactive relief where duty was not levied under prevailing practice.
The Central Government directs that the whole of the duty of excise payable on intermediate goods under chapter 28 arising during the manufacture of imitation jewellery under chapter 71, but for the prevailing non-levy practice, shall not be required to be paid in respect of such intermediate goods on which duty was not being levied in accordance with that practice.

Effective date extension of central excise notifications: commencement deferred, altering the operative implementation under delegated excise powers.
The Central Government, under sub-section (1) of section 5A of the Central Excise Act and sub-section (3) of section 3 of the Additional Duties of Excise Act, amends Notification No. 58/2003-Central Excise and Notification No. 59/2003-Central Excise by substituting the commencement date stated in paragraph 2 with a later commencement date, thereby deferring the operative start specified in those notifications.

Transfer of pending enquiries permits moving broker-related enquiries to adjudicating officers for adjudication under Chapter VIA.
Amendment adds a regulation allowing the Chairman or a member to transfer any pending enquiry under the Stock Brokers and Sub Brokers Regulations that is triable under Chapter VIA to an adjudicating officer appointed under section 15I; the enquiry officer must forward records promptly and the adjudicating officer may then proceed with adjudication in the same manner as proceedings under Chapter VIA and the applicable adjudication procedure rules.

Charitable recognition under Section 10(23C)(iv) ties tax-exempt status to exclusive income use, permitted investments, and dissolution rules.
Notification under Section 10(23C)(iv) recognises His Holiness the Dalai Lama's Charitable Trust for specified assessment years subject to conditions: exclusive application or accumulation of income for stated objects; investment limited to forms specified under the Income-tax Act; exclusion of business income unless incidental and shown in separate books; regular filing of income-tax returns; and transfer of surplus assets on dissolution to a like-minded charitable organisation.

Exchange rate determination for export goods sets prescribed currency conversion rates for customs purposes effective from notification.
Determination of rate of exchange for conversion between specified foreign currencies and Indian rupees for purposes of export goods under the Customs Act, 1962, prescribing specific rupee equivalents in two appended schedules, declaring their operative effect from the stated commencement date and superseding the prior customs exchange-rate notification.

Exchange rate determination fixes conversion rates for specified foreign currencies for imported goods effective from 1 January 2004.
The Board determines the rate of exchange for conversion between specified foreign currencies and Indian rupees for imported goods, effective from 1 January 2004, superseding the earlier notification; Schedule I lists rates per one unit of each currency and Schedule II lists rates per one hundred units of the specified currency for customs conversion purposes.

Exemption scope clarification: cotton knitted apparel exempt even if accessories contain non cotton sewing components attached.
Amends the central excise exemption by adding an explanation that articles of apparel and clothing accessories of cotton, knitted or crocheted, not containing any other textile material include items made from knitted or crocheted cotton fabrics even if they contain sewing threads, cords, labels, elastic tapes, zip fasteners or similar items of non cotton materials; the explanation operates with retrospective effect as part of the principal notification.

Recruitment age and qualification reform updates upper age limits and mandates minimum law degree marks for legal stream.
Amendment revises direct recruit eligibility by requiring a Bachelors Degree in Law with a minimum of 55% marks or LLM for the legal stream and by substituting previously stipulated upper age limits for various grades with higher upper ages, effective on publication in the Official Gazette.

Jurisdictional allocation under Central Excise Rules revises commissionerates and appeals jurisdictions with new territorial assignments.
Amendments under sub rule (2) of rule 3, Central Excise Rules, 2002 substitute entries in the principal notification to reassign territorial jurisdiction: Chief Commissioner of Central Excise, Chandigarh is designated over Chandigarh, Jalandhar, Jammu and Kashmir and Ludhiana; a Commissioner at Jalandhar is assigned specified Punjab districts and a separate Commissioner entry is created for Jammu and Kashmir; the Commissioner (Appeals), Jalandhar is given appellate jurisdiction over Jalandhar and Jammu and Kashmir. These substitutions take effect from the first day of January, 2004.

Central excise location eligibility: substitution clarifies qualifying industrial areas for excise exemption in Jammu Province.
Amendment substitutes the Annexure II entry for Jammu Province, District Jammu, under locations run by the Directorate of Industries and Commerce: the previous industrial area entry is replaced with "SIDCO Industrial Complex Bari Brahmana or E.P.I.P. Kartholi or Village Kartholi or Village Birpur", thereby clarifying qualifying locations for the relevant central excise exemption notification.