Tax notification granting exemption to a cultural centre, subject to exclusive application of income, permitted investments, and business conditions.
Notification grants tax-exempt status to West Zone Cultural Centre for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for its objects; funds must be invested only in permitted forms under income tax investment provisions, except voluntary contributions held in kind; business income is excluded unless incidental to objectives and maintained in separate books.

Charitable trust exemption notified for Veda Rakshana Nidhi Trust, subject to income application and investment conditions.
Notification under section 10(23C)(iv) grants Veda Rakshana Nidhi Trust, Madras, exemption for assessment years 1990-91 to 1992-93 subject to conditions: (i) income must be applied or accumulated solely for the trust's objects; (ii) investments or deposits of funds during the relevant previous years must be in the forms specified by sub section (5) of section 11 except for voluntary contributions maintained as tangible items; and (iii) the exemption does not cover business income unless the business is incidental and maintained in separate books.

Charitable trust notification grants tax-exempt status subject to income application, permitted investments, and separate books for incidental business.
Notification under 10(23C)(iv) designates Atma Vallabh Samaj Utkarsh Trust, Bombay as eligible for exemption for assessment years 1989-90 to 1991-92, subject to conditions: apply income wholly and exclusively to objects or accumulate for application; restrict investments and deposits to permitted forms except specified voluntary contributions; and exclude business profits unless business is incidental to objectives with separate books of account.

Approval under section 35(1)(ii) granted to institute, subject to separate research accounts, annual research return and audited filings.
Approval was granted to Ramakrishna Mission Seva Pratisthan, Vivekananda Institute of Medical Sciences as an Institution for the research deduction under the Income-tax Act, effective 1 April 1991 to 31 March 1992, conditioned on maintaining separate research accounts, filing an annual research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June each year; the notification also prescribes the procedure for applying for extension of approval.

Tax exemption under section 10(23C)(iv) notified for a society, subject to application, investment and accounting conditions.
Notification designates The Gujarat Relief Society, Calcutta as eligible for exemption under clause (23C)(iv) of section 10 for assessment years 1991-92 and 1992-93, subject to conditions: income must be applied or accumulated solely for the society's objects; investments (except certain voluntary contributions in kind) must be in forms specified in section 11(5); and business income is excluded unless incidental to charitable objects with separate books maintained.

Extension of notification validity under the Customs Act prolongs an exemption notification's operative period.
The Central Government, exercising the powers under sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 287/87 Customs by substituting the figures, letters and words in paragraph 2 specifying the expiry date with a new later expiry date, thereby extending the validity of the exemption notification for the substituted period.

Approval under section 35: institution recognition requires separate research accounts and annual audited research returns.
Approval is granted to International Management Institute as an Institution under section 35(1)(iii) of the Income-tax Act subject to maintenance of separate accounts for scientific research, annual return of scientific research activities to the Department of Scientific and Industrial Research, and annual submission of audited accounts showing income, expenditure, assets and liabilities to specified tax and research authorities; the notification also prescribes procedures for applying for extension of the approval.

Approval under section 35(1)(ii) requires separate research accounts, annual research return and audited accounts by prescribed deadlines.
Approval under section 35(1)(ii) is granted to Dr. Jivraj Mehta Smarak Health Foundation subject to maintaining a separate account for research receipts, filing an annual return of scientific research activities with the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) having jurisdiction by 30 June each year. The approval runs from 1 April 1991 to 31 March 1994 and specifies procedures and copy requirements for extension applications.

Research institution approval under section 35(1)(ii) requires annual research returns and audited accounts filed with tax and DSIR authorities.
Approval is granted to Gujarat Energy Development Agency as an institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for the period 8 February 1991 to 31 March 1992, subject to conditions: maintain separate accounts for scientific research; file an annual research return to the Secretary, DSIR by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) by 30 June each year.

Exchange rate determination for stamp duty and customs prescribed, superseding prior notification and effective from August.
Government notification prescribing exchange rates for conversion between specified foreign currencies and Indian currency for stamp duty and for section 14 of the Customs Act, superseding an earlier notification and taking effect from the first day of August, 1991, with rates listed in the Schedule for each currency.

Customs tariff amendment reduces ad valorem rate in notification, changing table entry and affecting exemption applicability.
Amendment under section 25(1) of the Customs Act, 1962 substitutes the figures and words in column (4) of the Table annexed to Notification No. 99/90-Customs with a different ad valorem expression, thereby altering the tariff rate recorded in the annexed schedule and affecting the related exemption entries.

Auxiliary Duty amendment removes a specified schedule entry, altering the exemption notification's operative scope under customs law.
Central government, invoking statutory powers under the Customs Act and the Finance Act, amends Notification No. 109/91 Customs by deleting S.No. 86 and the entry relating thereto from the Schedule to that notification, thereby removing that specific exemption item from the notification's scope.

Research approval under section 35(1)(ii) requires institutional recognition, annual research returns and audited account submissions.
Approval is granted to Bangalore Kidney Foundation as an Institution for research-related tax recognition, conditional on maintaining separate research accounts, filing an annual research return to the Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to designated tax and research authorities by 30 June. The approval runs from 4 March 1991 to 31 March 1994 and the organisation should apply for extension through the tax authorities three months before expiry, with specified copy requirements to the research department.

Registrar powers clarified and Rule 34A sets triplicate filing and hearing procedure for rectification under section 254(2).
The amendment vests the Registrar with custody of Tribunal records and detailed administrative powers-including receipt, endorsement for limitation, scrutiny, defect rectification, requisition and inspection of records, consolidation and segregation of cases, fixing hearings and issuing certified copies-subject to directions of the President and senior officers. It also introduces Rule 34A requiring applications under section 254(2) to state the mistake, be filed in triplicate, follow filing procedure, be heard by the original Bench with reasonable opportunity to parties, and be disposed in writing with reasons.

Exemption from Industrial Regulation Act provisions permits specified undertakings conditional operating freedom; filing and statutory clearances required.
Government exempts specified industrial undertakings from certain provisions of the Industries (Development and Regulation) Act, 1951, subject to conditions: small scale and ancillary units under S.O. 232(E) only if their products are outside Schedule I/II or within Schedule III; other undertakings only if products are outside Schedules I-III and normally located beyond 25 km of large urban peripheries except for designated non polluting industries or prior state industrial areas; new product additions allowed only when not in Schedules I-III and without extra plant investment. MRTP and foreign exchange clearance remains required for relevant companies. Prescribed memoranda must be filed with the Department of Industrial Development. Effective on Gazette publication.

Concessional excise rates for specified commodities altered: certain tariff headings exempted, others placed under reduced special excise duty.
Amendment replaces the Table in Notification No. 10/91 Central Excises by prescribing concessional rates of special excise duty for specified goods, classifying commodities by Schedule headings and sub headings and providing differential treatment-one group exempted and another subjected to a concessional portion of the excise duty chargeable under the Act-pursuant to powers under the Central Excises and Salt Act and the Finance Act.

Excise duty exemption for goods from export oriented units limits excise to a proportion of equivalent customs duty.
Goods produced in 100% export oriented undertakings or free trade zones and sold domestically are exempt from excise duty to the extent that excise exceeds an amount computed by reference to duties of customs leviable on like imported goods; a minimum aggregate customs duty equivalent in the form of an ad valorem floor or the scheduled excise rate applies, whichever is higher, excluding goods chargeable to nil customs rate, and the ad valorem floor is apportioned among the customs duties in the same ratio as their chargeability.

Exemption notification amendment broadens eligible departments and raises per-pair exemption for specified tariff items.
The notification amends eligibility by substituting "Department of Electronics" with "Department of Electronics of the Government of India or the State Electronics Development Corporation of a State." The tariff table increases a specified per-pair exemption from Rs. 100 to Rs. 150 and inserts a new entry for tariff heading 34.02, "Synthetic detergents." The Explanation's clause (a) is replaced to define "rural area" as any village and towns with population not exceeding ten thousand, subject to Central Government variation.

Modvat eligibility expanded: tariff chapter lists revised and plywood for tea-chests added to permitted inputs for credit rules.
Amendments alter explanation clauses by removing a terminal "or", amending clause punctuation to "; or", and inserting a new clause listing plywood for tea-chests. Notifications 214/86-C.E. and 217/86-C.E. have their Tables replaced to expand eligible tariff chapters and to exclude specified heading numbers. Notification 351/86-C.E. has its Table substituted with a three-column layout describing inputs, intermediate products and final products, thereby revising eligibility and classification under the Modvat scheme.

Exemption for parts of drawing and mathematical instruments removes excise duty when used in manufacture, subject to Chapter X procedure.
Exemption removes the whole excise duty on parts of drawing and mathematical instruments falling under the Central Excise Tariff when used in the manufacture of such instruments, conditioned on the Government's satisfaction of public interest. Use of exempted parts outside the factory of production is subject to compliance with the prescribed procedure in the Central Excise Rules.