Historical importance under section 80G notified for Shri Thotadrinather Deivanayaga Perumal Temple, Nanguneri by government.
Notification designates Shri Thotadrinather Deivanayaga Perumal Temple, Nanguneri, as of historical importance for the purposes of section 80G of the Income-tax Act, 1961, issued by the Central Government under clause (b) of sub section (2) as S.O.2958 dated 18 9 1987, identifying the institution by name and locality.

Notification under Section 10(23C)(iv): tax recognition of Army Wives Welfare Association for specified assessment years.
Central Government notifies Army Wives Welfare Association, Bombay under clause (iv) of sub section (23C) of section 10 of the Income tax Act, recognising the association for the purposes of that clause for the assessment years 1985 86 to 1988 89.

Tax exemption limit increase extends higher exempt threshold for retirement, incapacity, death and termination payouts.
The Central Government increases the tax exemption limit prescribed by the earlier notification for the three categories of payments under the relevant clause of the Income-tax Act, applying the revised ceiling to employees who retire, become incapacitated, die, or whose employment is terminated on or after 1 January 1986, thereby superseding the prior notification.

Historical importance notification: temple declared historically important enabling tax-related charitable recognition and qualification.
The Central Government notifies Shri Venugopala Devaswom Temple, Purakkad, as of historical importance, exercising statutory power to classify the temple for recognition that affects its qualification for tax-related charitable recognition and associated tax treatment.

Customs amendment removes requirement for a Deputy Secretary rank officer in specified exemption notifications, altering approval condition.
Central Government amends two customs exemption notifications by omitting from condition (ii) the words referencing an officer not below the rank of Deputy Secretary in the Ministry of Industry, thereby removing that specific administrative participation requirement from Notification Nos. 6/84-Cus. and 210/84-Cus.

Amendment to customs exemption schedule adds an auxiliary duty notification entry, updating the referenced notification framework.
Amendment to the customs exemption schedule inserts, after serial number 301, a new serial entry referencing an auxiliary duty notification, thereby incorporating that referenced notification into the Schedule to Notification No. 207/87-Customs under the statutory powers conferred by the Customs Act and the Finance Act.

Customs exemption for specified industrial machinery permits reduced duty on qualifying imports subject to certification and scheme conditions.
The notification exempts specified goods under Chapters 39, 69, 84, 85 and 90 from excess customs duty beyond a capped ad valorem rate and from the additional duty under the Customs Tariff Act when imported for use in listed industries. Qualification requires certification by an Additional Industrial Adviser, coverage under the Industrial Development Bank of India Technological Upgradation Scheme with a deputy general manager's certificate, and an importer's undertaking to repay duty differential on non compliance. The annexed Table lists specific machinery and equipment by industry that qualify for the relief.

Customs exemption amended to specify electronic microcircuits and enumerated memory types as covered by the notification.
Amendment replaces Serial No. 8 of Notification No. 188/87-Customs to specify two categories: Electronic Microcircuits (excluding memories) and a defined list of Memories, enumerating specific DRAM, SRAM, ROM, EPROM and EEPROM types as the exempted items under the substituted notification entry.

Exemption schedule amended to include specified tariff goods under the relevant sub heading in Central Excise.
The notification amends the annexed Table by omitting the figures "36.04" from S. No. 2 and inserting a new entry after S. No. 2 that exempts all goods falling under sub heading 3604.90, thereby adding those goods as a separate entry in the exemption schedule pursuant to rule 8(1) of the Central Excise Rules, 1944.

Exemption from capital gain: reinvestment in specified bonds defers tax, subject to three-year holding condition.
Notification designates bonds issued by M/s. Weizmann Limited as qualifying reinvestment for exemption from capital gain on transfer of long-term capital assets, subject to investment being made out of income chargeable as capital gain and a three-year holding-period condition that renders the initial investment chargeable as capital gain if the bonds are transferred within that period.

Auxiliary duty amendment adds a new notification reference into customs exemption schedule, modifying tariff notification entries.
Government amends Notification No. 207/87-Customs by inserting, after Serial No. 300 in its Schedule, a new Serial No. 301 which adds a reference to Notification No. 314/87-Customs dated 16th September 1987, thereby modifying the Schedule of exemption/tariff notifications under powers conferred by the Customs Act and the Finance Act.

Customs exemption for vaccine inputs permits duty-free import of specified UNICEF-supplied goods for DTP vaccine manufacture with use restriction.
Exemption removes customs duty and additional duty on specified imported goods supplied by UNICEF for manufacture of DTP vaccines, conditional on the importer furnishing an undertaking at clearance that the goods will be used only for manufacture of DTP vaccines. The exemption is exercised under the Customs Act in the public interest and applies only to the enumerated list of vaccine production inputs.

Excise exemption conditions updated: monthly cement clearances allowed subject to production thresholds and bond certification.
The amendment requires concessional-duty cement to be manufactured from clinker produced within the same factory or another factory of the same manufacturer where clinker production commenced during the period, and permits monthly clearances at the concessional rate only if preceding-month production exceeds 2.5% of annual licensed capacity and a bond is furnished securing payment of the duty difference if annual production falls below 30% as certified by the Development Commissioner for Cement Industry.

Conditional excise exemption for cement: monthly clearances allowed if prior production threshold met; bond secures repayment for annual shortfall.
Permits manufacturers to clear cement monthly at the notification duty rate provided production in the preceding month exceeds a specified share of annual licensed capacity and the manufacturer furnishes a bond that, should certified annual production fall below a stipulated share of licensed capacity as certified by the Development Commissioner for Cement Industry, the manufacturer will, on demand, pay the difference between the duty otherwise leviable and the duty leviable under the notification.

Excise exemption for metalware applies when used in enamelware manufacture; out-of-factory use requires procedural compliance.
Full excise duty exemption applies to metalware of the specified tariff classification when used in the manufacture of enamelware; where such use occurs outside the factory of production, the procedural requirements set out in the Central Excise Rules for out-of-factory use must be complied with before the exemption applies.

Research institution approval requires separate accounts, annual filings, audited accounts and timely renewal application for tax benefits.
Approval of The Spastics Society of India, Bombay, as an Institution under section 35(1)(ii) is subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of scientific research activities in prescribed forms by the annual deadline; submit audited annual accounts and balance-sheet showing income, expenditure, assets and liabilities to the prescribed authority with copies to the Central Board of Direct Taxes and the concerned Commissioner of Income-tax by the stated annual submission date; apply to the Central Board of Direct Taxes for extension of approval at least three months before expiry; late renewal applications may be rejected.

Auxiliary duty amendment adds specified polystyrene and polyvinyl chloride tariff entries and omits an earlier serial entry.
The Central Government amends two May 1987 customs notifications: it omits a specified serial entry from the Table annexed to one notification and inserts a new serial entry in the Table annexed to another notification, expressly adding tariff classifications for polystyrene and polyvinyl chloride by reference to their First Schedule subheadings, effected under the government's delegated statutory authority.

Customs tariff amendment: polypropylene entry replaced and a specified ad valorem duty reduced for a listed tariff item.
Amendment substitutes the Table entry at Serial No. 4 to list Polypropylene and copolymers of propylene with a specified ad valorem duty, and replaces the ad valorem rate shown against Serial No. 5 by substituting the prior rate with a lower ad valorem rate, effecting direct replacement of those serial entries in the annexed Table to the earlier exemption notification.

Customs tariff amendment converts certain ad valorem duties into specific per tonne charges and reduces specified duties.
Under authority of Section 25 of the Customs Act, 1962, the Central Government amends Notification No. 88-Customs (1 March 1987) by substituting revised duty entries in the Annexed Table: Serial No. 02 replaces the prior ad valorem-plus-specific combination with a reduced ad valorem rate; Serial No. 04(i) and 04(ii) substitute lower specific per-tonne duties; and Serial No. 07 replaces the prior ad valorem rate with a specified per-tonne duty.

Central excise tariff amendment imposes ad valorem duty on polypropylene and copolymers of propylene under notified amendment.
The amendment replaces S. No. 4 in the Table to Notification No. 132/86-Central Excises by listing tariff headings 3902.10 and 3902.90 for polypropylene and copolymers of propylene and prescribing an ad valorem duty rate for those entries, effected under sub rule (1) of rule 8 of the Central Excise Rules, 1944.