Notification under section 10(23C)(iv) recognizes Cancer Patients' Aid Association for specified assessment years in tax law.
The Central Government exercises its power under section 10(23C)(iv) of the Income-tax Act to notify Cancer Patients' Aid Association, Bombay, as qualifying under that provision for the specified assessment years, citing the official notification number and administrative reference.

Exemption under section 10(23C)(iv) notified by central government for a cooperative development body for specified assessment years.
The Central Government, invoking sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies the National Co-operative Development Corporation as eligible under section 10(23C)(iv) for the specified assessment years, thereby including it within the Act's tax-exemption framework for that period.

Tax exemption notification: entity notified under section 10(23C)(iv), granting tax exempt recognition for specified assessment years.
Central Government notifies Cathedral Relief Service, Calcutta, under the section 10(23C)(iv) income tax exemption provision, invoking sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, and designating the organization as eligible for the specified exemption for the assessment years 1985 86 to 1987 88.

Section 10(23C)(iv) notification recognizes Defence Civilians Welfare Fund's charitable status for specified assessment years under Income Tax law.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies the Defence Civilians Welfare (T.B. Cancer and Leprosy) Fund for the purposes of that provision for the period covering specified assessment years, thereby recognising the Fund within the statute's exemption/recognition framework for that stated period.

Notification under section 10(23C)(v) designates Idara Dawatul Quran as a recognised institution for specified assessment years.
Central Government notification S.O. 2907 dated 3-7-1986 designates Idara Dawatul Quran, Bombay as a notified institution under section 10(23C)(v) of the Income-tax Act, 1961, recognising it for the purposes of that provision for the assessment years 1984-85 to 1986-87.

Auxiliary duty amendment inserts a new serial into the customs exemption schedule, updating notification entries.
The Central Government, invoking powers under the Customs Act and the Finance Act, amends an earlier customs notification by inserting a new serial entry into the Schedule after Serial No. 271, thereby updating the Schedule of miscellaneous exemption notifications to include an additional auxiliary-duty notification reference.

Customs exemption for audio cassettes for the blind permitted, contingent on re-export, identification and importer undertaking.
Exemption provides complete customs and additional duty relief for Chapter 85 audio cassettes recorded with material for the blind when consigned by organisations listed in Table A and imported by organisations listed in Table B, subject to re-export within one year or permitted extension, an importer's undertaking to pay duties if re-export fails, and production of the cassettes for identification before re-export.

Exemption for cellulose xanthate: non-payment of excise and special duty where prior administrative practice omitted levy.
Exemption directed for cellulose xanthate used in viscose fibre manufacture where administrative practice resulted in non-levy of excise duty and special excise duty during a specified historical period; the Government directs that the whole of those duties shall not be required to be paid in respect of cellulose xanthate on which the duties were not levied pursuant to that practice.

Approval under section 35(1)(ii) permits association research deduction subject to accounting, annual returns, audited accounts and renewal.
Approval is granted to Associated Electronics Research Foundation, New Delhi, as an association for the purpose of deductions for scientific research under the Income-tax Act, subject to conditions: maintain separate research accounts; file annual research activity returns with the prescribed authority by 30 April; furnish audited annual accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30 June; and apply to the tax board for extension at least three months before approval expiry. The approval is effective from 15-5-1985 to 31-3-1988.

Warehousing station designation under Customs Act enables customs bonded storage at a declared location for regulated import consignments.
Declaration designates Ratnagiri City as a warehousing station under the authority of section 9 of the Customs Act, establishing the locality as eligible for customs-controlled bonded storage under the notification mechanism.

Warehousing station declaration: Harur town designated to enable establishment of export-oriented units under the Customs Act.
Harur town in Dharmapuri District, Tamil Nadu is declared a warehousing station under section 9 of the Customs Act, 1962 by the Central Board of Excise and Customs, designated to facilitate the setting up and operation of export-oriented units through the specified exemption notification.

Extension of exemption notification continues the expiry of the customs exemption for coking coal into the following year.
Central Government amends paragraph 2 of Notification No.166-Customs (dated 19 August 1980) by substituting the previously prescribed expiry date with a later expiry date, exercising powers under section 25(1) of the Customs Act, 1962, to continue the operation of the miscellaneous exemption for coking coal in the public interest.

Customs amendment extends exemption expiry date for carbon steel billets under section 25 to maintain continuity of exemptions.
The Central Government, exercising powers under sub section (1) of section 25 of the Customs Act, 1962, issued Notification No. 375/86 Cus dated 30 6 1986 amending Notification No. 213/85 Customs by substituting in paragraph 2 the earlier expiry date with a later expiry date, thereby extending the miscellaneous exemption applicable to carbon steel billets to preserve continuity of the exemption.

Exemption scope modified: omission of 'power-based manufacture' wording alters coverage for steel furniture and polyurethane foam.
Amendment removes the words "in or in relation to the manufacture of which any process is ordinarily carried on with aid of power" from column three of the Table in the earlier notification, as applied to the entries for steel furniture and parts and for articles of polyurethane foam, thereby changing the exemption wording to focus on the goods rather than on manufacture with the aid of power.

Appointment of land customs station designates Orient Jute Mill Jetty and the Budge Budge-Beharikhal waterway for foodgrain export clearance to Bangladesh.
The Central Government designates Orient Jute Mill Jetty, within the Collector of Customs (Preventive), West Bengal, Calcutta jurisdiction, as the land customs station for clearance of foodgrains exported by land or inland water to Bangladesh and specifies the land waterway from Budge-Budge to Bangladesh via Beharikhal as the sole route for such passage.

Warehousing station declaration enables establishment of fully export-oriented units in Gandhinagar under Customs Act authority.
Gandhinagar is declared a warehousing station under section 9 of the Customs Act, 1962, enabling establishment of fully export oriented units and providing the statutory status for customs warehousing operations connected to such units.

Rate of exchange determination sets specified foreign currency conversions for Customs Act purposes effective from the stated date.
The Central Government determines official rates of exchange for the listed foreign currencies for purposes of the Customs Act, superseding an earlier notification; the Schedule prescribes the conversion of each specified foreign currency equivalent to Rs.100, to take effect from the notification's stated commencement date.

Extension of exemption period for forklift truck components postpones prior notification's expiry under Customs Act authority.
Amendment substitutes the operative expiry date in a prior miscellaneous customs exemption notification concerning components for forklift trucks, extending the period during which the exemption applies by replacing the earlier date in paragraph 2 of the prior notification with a new date.

Extension of exemption deadline: expiry date in specified customs notifications shifted to late-September 1986.
The Central Government amends specified customs exemption notifications by substituting in paragraph 2 the figures, letters and words "30th day of June, 1986" with "30th day of September, 1986", thereby extending the stated expiry date for the listed notifications.

Auxiliary duty amendment directs targeted changes to customs exemption schedules, inserting and omitting specified entries under statutory powers.
The Central Government, exercising powers under section 25 of the Customs Act and section 49 of the Finance Act, directs amendments to specified customs exemption notifications: it inserts Schedule entry 238A referencing Notification 364 Customs into the Schedule of Notification 312/86 Customs and omits Sl. No. 54 from the Schedule of Notification 314/86 Customs, thereby modifying the listed exemption entries.