Section 80G recognition designates Sri Audikesava Perumal Peyalwar Temple as a place of public worship with statewide renown.
Notification under Section 80G records that, by exercise of the powers under clause (b) of sub section (2), the Central Government has notified Sri Audikesava Perumal Peyalwar Temple, Mylapore, Madras, to be a place of public worship of renown throughout the State of Tamil Nadu.

Excise exemption for pan masala confirms no duty payable where levy was not imposed under prevailing practice.
Government found an administrative practice of non-levy of excise duty on Pan Masala not containing lime or catechu during 17 March 1985 to 7 May 1985, and directed that the full excise duty otherwise payable on such pan masala shall not be required to be paid for instances where duty was not levied in accordance with that practice.

Approval under section 35(1)(ii) converted to time-bound status; institute must maintain separate research accounts and file annual returns.
Approval under section 35(1)(ii) for Jayant Industrial and Scientific Research is converted to time-bound approval until 31-3-1987, subject to maintaining a separate account for research funds, filing annual returns of research activities by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30th June, and applying to the Central Board of Direct Taxes three months before expiry for extension.

Research institution approval secures tax-deduction eligibility subject to separate research accounts, annual audited returns and renewal notice.
Approval under section 35(1)(iii) of the Income-tax Act is granted to the Indian National Theatre, Bombay, for 1-4-1986 to 31-3-1989 subject to maintaining a separate account for scientific research, furnishing annual scientific-activity returns by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying for extension three months before approval expiry.

Approval under section 35(1)(ii) converted to time bound status requiring separate research accounts, annual returns, audited accounts and renewal application.
Approval under section 35(1)(ii) for B.M. Institute of Mental Health, Ahmedabad, is superseded and made time bound until 31 12 1986. The Institute must maintain separate research accounts, file annual returns of scientific research activities by 30th April, submit audited annual accounts and balance sheet by 30th June to the prescribed authority and the Commissioner of Income tax, and apply to the Central Board of Direct Taxes three months before expiry for extension.

Warehousing station designation under Customs Act enables establishment of export oriented units at Kundaim.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares Kundaim in District Goa, Union Territory of Goa, Daman and Diu, to be a warehousing station for the purposes of setting up export oriented units.

Time-bound approval under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts, and timely renewal application.
Approval for the Medical Research Centre of Bombay Hospital Trust previously perpetual under section 35(1)(ii) is converted into a time-bound approval valid until 31 March 1987, conditioned on: maintaining separate accounts for research receipts; filing annual returns of research activities by 31 May; submitting audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner; applying for extension at least three months before expiry; and the option to form the research centre as a separate society.

Time-bound approval converts perpetual tax recognition, restricting donation investments to government securities and nationalised banks.
Conversion of a perpetual Income Tax approval into a Time-bound approval for the listed approved institution, subject to the condition that donations received under the approval be invested only in Government securities or in nationalised banks, thereby imposing a specific investment restriction on funds held under the tax approval.

Research institution approval under section 35(1)(ii) requires separate accounts, annual returns, audited accounts, and timely extension applications.
Approval was granted to Vatsu Shilpa Foundation as an approved institution for research-related tax purposes, subject to maintaining a separate account for research receipts, filing annual research activity returns by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension of approval at least three months before expiry; the approval was effective from 1 July 1986 to 31 March 1988.

Auxiliary duty amendment adds a notification to the customs exemption schedule, altering tariff administration under government authority.
Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 314/86-Customs by inserting after Sl. No. 70 a new Sl. No. 71 identifying Notification No. 447/86-Customs, thereby adding that notification to the Schedule of miscellaneous exemption notifications; the amendment is stated to be necessary in the public interest.

Customs exemption for specified machinery imports permits reduced duty and waives additional customs duty for eligible solvent-extraction operators.
The Central Government exempts specified goods under Chapters 84 or 85 - a High Pressure/Bipolar Electrolyser for hydrogen gas and a rice bran stabilizer - when imported by persons authorised under the Solvent-Extracted Oil, De-oiled Meal and Edible Flour (Control) Order, 1967, from customs duty in excess of thirty per cent ad valorem and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, 1975.

Exemption for rock phosphate removes excise duty where used as fertiliser or as an input in fertiliser manufacture.
Exemption relieves rock phosphate under sub heading 2505.00 from the whole of excise duty specified in the Schedule, provided the material is used as a fertiliser or as an input in the manufacture of fertilisers, issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944.

Approval under section 35: institute recognised as association with reporting, accounts and renewal compliance obligations.
Gujarat Research Society, Bombay is notified as an approved institution under the category "Association" subject to maintaining separate accounts for scientific research, furnishing annual returns of research activities by 30 April, submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned tax commissioner by 30 June, and applying for approval extension to the Central Board of Direct Taxes three months before expiry; late applications may be rejected. Approval effective from 27 December 1983 to 31 December 1986.

Approval under section 35(1)(ii) confirms research-association status, requiring annual returns and audited accounts.
Approval under Section 35(1)(ii) grants the Institute of Speech and Hearing, Bangalore the status of a research Association, conditional on maintaining a separate account for research receipts; filing annual research-activity returns to the prescribed authority by 30 April each year; and submitting audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority by 30 June each year with copies to the concerned Commissioner of Income-tax. The approval is effective from 18-6-1983 to 31-3-1985.

Research institution approval permits tax-deduction eligibility subject to accounting, reporting and restricted-use conditions.
Approval under section 35(1)(ii) was granted to the Birla Archaeological and Cultural Research Institute, Hyderabad, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of research activities by 30 April; submit audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30 June; and not receive or spend approved sums for non-research activities such as planetarium, education or training. The approval is effective for 1 April 1985 to 31 March 1986.

Customs exemption amendment updates Chapter 25 coverage to include crude sodium borate, concentrates and colomanite.
Amendment to a customs exemption notification substitutes the description of the goods listed at Sl. No. 1 by directing that the prior entry be replaced with "Crude sodium borate and its concentrates, and colomanite including crude calcium borate," invoked under the powers of sub-section (1) of section 25 of the Customs Act, 1962 on public interest grounds.

Rescission of Customs Notification: government withdraws prior exemption under section 25(1) of the Customs Act.
Central Government, satisfied that it is necessary in the public interest, rescinds a prior exemption notification by exercising its power under section 25(1) of the Customs Act, 1962, thereby formally withdrawing the earlier customs exemption issued by the Ministry of Finance, Department of Revenue.

Customs exemption for titanium dioxide removes specified excess customs duty and additional duty on imports, subject to temporary validity.
The notification exempts titanium dioxide in Chapters 28 or 32 from customs duty to the extent the duty exceeds an amount calculated at the rate of 60 per cent ad valorem and exempts the whole of the additional duty leviable under the Customs Tariff Act, the exemption being made under powers of the Customs Act and effective up to and inclusive of 31 March 1987.

Notification amendment inserts new customs exemption entry in the Schedule under statutory powers and public interest.
The Central Government, exercising statutory powers under the Customs Act and the Finance Act and acting in the public interest, amends Notification No. 312/86-Customs by inserting after serial No. 275 in its Schedule a new serial entry referencing the newly issued customs notification relating to auxiliary duty.

Customs duty exemption for research-vessel equipment and collected polymetallic nodules on import, subject to authorization certificate.
The Government exempts from the whole of customs duty and the additional duty under section 3 items imported into India consisting of equipments carried on board research vessels and polymetallic nodules collected by such vessels, provided the importer produces at clearance a certificate from an officer not below Joint Secretary in the Department of Ocean Development certifying government authorization of the vessel for the research or collection work.