Controls on acetic anhydride exports imposed to enable special measures and facilitate detection of illegal cross-border shipments.
Acetic anhydride is designated as a good subject to special measures under the Customs powers to check and facilitate detection of illegal exports across the Indo Burma and Indo Pakistan borders, and this notification supersedes the earlier related customs notification tying the measures to specified border enforcement regimes.

Exchange rate determination: notified currency conversion rates to standardise stamp duty and customs calculations effective September.
The Central Government notifies a Schedule prescribing the rate of conversion of each listed foreign currency into Indian currency and vice versa, effective 1st September 1991, for the purposes of calculating stamp duty and for Section 14 of the Customs Act; the Schedule lists each foreign currency and its equivalent rate to be applied for statutory conversions and supersedes the earlier notification.

Research institution approval requires separate research accounts, annual returns to DSIR and submission of audited annual accounts.
Span Research Centre, Udhna, is approved as an Institution for the Income-tax Act research provision for 1 April 1991 to 31 March 1992, subject to maintaining separate accounts for research receipts, furnishing an annual return of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting 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 of Income-tax (Exemptions) by 30 June each year.

Research institution approval under section 35(1)(ii) requires separate accounts and annual audited filings to specified authorities.
Approval is granted to The Gujarat Research and Medical Institute as an Institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining a separate account for scientific research, furnishing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting 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 relevant Commissioner/Director by 30 June each year.

Institution approval under section 35(1)(ii) requires separate research accounts, annual audited reports, and submission to specified authorities yearly.
Approval is granted to Rajiv Gandhi Foundation as an Institution under clause (ii) of sub section (1) of section 35, subject to conditions: maintain a separate account for sums received for scientific research; furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May annually; 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 relevant Commissioner/Director of Income tax (Exemptions) by 30th June each year.

Warehousing station declaration: Dhenkanal tehsil designated for customs warehousing under customs law, superseding earlier notification.
The Central Board of Excise and Customs, exercising powers under the Customs Act, declares Dhenkanal tehsil in District Dhenkanal, State of Orissa, to be a warehousing station for customs purposes, superseding the earlier notification that previously designated warehousing status.

Auxiliary duty amendment removes a specified schedule entry from a customs exemption notification under statutory authority.
The Central Government, exercising powers under Section 25(1) of the Customs Act read with Section 3(4) of the Finance Act, 1991, amends Notification No. 109/91 Customs by omitting S. No. 87 and the entry relating thereto from the Schedule to that notification, thereby removing the specified exemption item as set out in Notification No. 123/91 Cus dated 21 8 1991.

Ad valorem tariff adjustment changes the applicable ad valorem rate in a customs notification under a statutory amendment.
The Central Government, exercising statutory authority under the Customs Act, amends Notification No. 100/90-Customs by substituting the figures and words in the Table annexed to that notification to change the previously specified ad valorem rate to a new ad valorem rate for the tariff entry concerning Chapter 84.

Exchange rate determination sets the statutory conversion rate for the Russian rouble to apply in customs valuation and conversion.
The Central Government, under sub-clause (i) of clause (a) of sub-section (3) of Section 14 of the Customs Act, 1962, prescribes the rate of exchange for conversion of one Russian rouble into Indian currency or vice versa for customs purposes, superseding the earlier notification; the newly prescribed exchange rate is declared effective from the stated date and applies to customs valuation and statutory conversion requirements.

Research institution approval under section 35(1)(iii) grants status subject to separate accounts and annual audited reporting obligations.
Tata Institute of Social Sciences is approved as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act subject to conditions: maintenance of a separate account for scientific research receipts; annual return of scientific research activities to the scientific department by the prescribed annual deadline; and annual submission of audited accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the scientific department secretary and the local Commissioner/Director of Income-tax (Exemptions) by the prescribed date.

R&D approval under section 35(1)(iii) requires separate research accounts, annual returns and audited account submissions on set deadlines.
Approval of the Institute of Banking Personnel Selection as an Institution under section 35 clause (iii) is effective from 1 April 1991 to 31 March 1992, subject to maintaining a separate research account, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR and the local Commissioner/Director of Income-tax (Exemptions) by 30 June each year; extension procedures and copy submission requirements are prescribed.

Excise exemption for specified monofilaments enacted, conditioned on non-claim of input duty credit under central excise rules.
The amendment inserts Nil-duty entries for polypropylene monofilament and high-density polyethylene monofilament in the notification's Table, each conditional on no credit of duty paid on inputs used in their manufacture having been taken under Rule 57A of the Central Excise Rules, 1944.

Appointment of Collector of Customs to adjudicate specified gold seizure cases across adjacent collectorates.
The Central Government designates the Collector of Customs (Judicial), Madras to exercise the powers of a Collector of Customs within the Collectorates of Central Excise, Coimbatore and Madras for the limited purpose of adjudicating specified seizure proceedings concerning certain gold consignments and a seized vessel, creating a common adjudicating authority confined to those incidents.

Approval under section 35(1)(iii) requires separate research accounts, annual research returns and audited annual account submission.
Approval is granted to the Indian Institute of Education as an Institution under clause (iii) of sub section (1) of section 35, subject to maintaining a separate account for scientific research, furnishing an annual return of scientific research activities to the central research department by the statutory deadline, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the income tax exemptions authority, the central research department and the local tax commissioner by the prescribed date each year.

Tax exemption for notified charitable institution conditioned on exclusive application of income and permitted investments, with business income limits.
The Central Government notifies Malankara Syrian Knanaya Church for specified assessment years on condition that it apply or accumulate its income wholly and exclusively to its objects; restrict investments to permitted forms (excluding voluntary contributions retained as jewellery, furniture, etc.); and that business income is excluded from the notification unless the business is incidental to objectives and maintained in separate books of account.

Approval under section 35(1)(ii) confers institutional research exemption subject to annual returns and audited account filings.
Approval is granted to Narendra Deva Krishi Evam Prodyogik Vishwavidyalaya as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, effective 4 March 1991 to 31 March 1992, subject to maintaining a separate research account, filing an annual research return to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts to specified tax and research authorities by 30 June each year.

Research institution approval under section 35(1)(ii) grants tax recognition with annual compliance and audited reporting obligations.
Approval is granted to Gujarat Industrial Research and Development Agency, Industrial Research Laboratory, Baroda, as an Institution under the Income-tax Act subject to maintaining separate research accounts, filing an annual return of scientific research activities to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the Secretary, DSIR and the jurisdictional Income-tax Commissioner/Director by 30 June. The approval applies for the period 1 April 1990 to 31 March 1992 and includes specified procedures for seeking an extension of approval.

Housing finance companies authorised to accept pledging of National Savings Certificates VIII Issue under Rule 12(1)(e).
Central Government authorises specified Housing Finance Companies, approved by the National Housing Bank, to accept pledging of National Savings Certificates, VIII Issue, under Rule 12(1)(e) of the National Savings Certificates (VIII Issue) Rules, 1989, listing six named companies as additional authorised pledging agents.

Tariff concession rate reduced for specified Chapter 84 goods, replacing prior higher ad valorem rate.
Operative amendment substitutes, in Notification No. 172/89 Customs, the figures and words "40 per cent ad valorem" with the figures and words "30 per cent ad valorem" under the authority of section 25(1) of the Customs Act, 1962, thereby reducing the ad valorem rate specified for the relevant Chapter 84 items.

Auxiliary duty amendment removes specified scheduled exemptions under customs tariff, altering applicability of prior exemption notifications.
Amendment to auxiliary duty exemption notifications directs the removal of specified entries from existing exemption schedules under the customs tariff, narrowing the scope of exemptions by omitting listed serial numbers and their related schedule entries from two prior exemption notifications.