Tax exemption notification for charitable institution requires exclusive application of income and restricted investments, plus separate accounting for incidental business.
Notification designates Chief Khalsa Diwan, Amritsar as a notified institution under section 10(23C)(v) for specified assessment years, subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments or deposits of funds are restricted to forms or modes specified in section 11(5) except for certain voluntary contributions maintained in tangible forms; and the notification excludes business profits unless the business is incidental to the objects and separate books of account are maintained.

Tax exemption under section 10(23C)(v): notification conditions require exclusive application of income and restricted investments.
Notification under section 10(23C)(v) notifies Chief Khalsa Diwan, Amritsar for the specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its established objects; must restrict investments and deposits of funds to the forms or modes specified in subsection (5) of section 11 (except voluntary contributions retained in kind); and the notification excludes profits and gains of business unless the business is incidental to the institution's objectives and separate books of account are maintained for such business.

Approval of institutions under income tax enabling donation deductions, specifying eligible projects and notification durations for compliance.
Approval under section 35AC designating specified charitable and development institutions and enumerating their eligible projects and estimated costs for tax preferred contributions; the notification lists institutional names, project descriptions (sanitation, education, vocational training, health camps, water management, roads, livelihood programmes) and fixes differing periods of force for groups of listed projects, with subsequent substitution notes altering the temporal allocations.

Amendment to Central Excise notifications expands referenced exemptions to include an additional notification, affecting paper and cement treatment.
Amendment to Central Excise notifications modifies exemption cross-references for paper, paperboard and cement by substituting references in the provisos of Notification No. 138/86-C.E. and Notification No. 24/91-C.E. so that either the original predecessor notification or an additional subsequent notification governs the proviso; the substitution is effective from the first day of April, 1993.

Customs duty exemption for specified printed matter and philatelic items on import into India under statutory power.
Exemption from customs duty is granted for specified items in Chapters 49 and 97 when imported into India: printed books and covers, periodicals and newspapers, music manuscripts, maps, charts, plans, drawings and designs, postage stamps not of current issue, and medals; the notification supersedes the earlier corresponding notification and is issued under the government's statutory power to exempt goods in the public interest.

Exemption under section 35AC: specified institutions approved for tax-eligible development projects and schemes for limited years.
Approval under section 35AC designates specified charitable institutions and their named development projects and schemes as eligible for tax-exempt donations, listing discrete projects-rural road construction, school and hostel construction and repairs, hospital construction and wards, welfare and entrepreneurial programmes, women and child development centres, and mobile medical dispensaries-with estimated costs, operative for three specified assessment years and subject to later substitutions amending particular project entries.

Exchange rate determination for export goods under Customs Act sets prescribed foreign currency conversion rates effective from notification.
The Central Government, under section 14(3)(a)(i) of the Customs Act, fixes prescribed rates of exchange for specified foreign currencies for the purposes of export goods, superseding an earlier notification, and makes those currency conversion rates effective from the stated commencement date as set out in the Schedule.

Exchange rate determination: prescribed currency conversion rates set for stamp duty and customs calculations, superseding prior notification.
Prescribes statutory exchange rates for specified foreign currencies to be used in calculating stamp duty under the Indian Stamp Act, 1899 and for purposes of section 14 of the Customs Act, 1962 insofar as they relate to imported goods, superseding the earlier notification and fixing conversion rates for each listed currency as set out in the appended Schedule, effective from the commencement date stated in the notification.

Rescission of customs notification under Customs Act removes previously granted import exemption for specified countries.
The Central Government, exercising the power under sub section (1) of section 25 of the Customs Act, 1962, rescinds Notification No. 342/76 Customs dated 2nd August, 1976, which related to imports from Brazil, Turkey, Yugoslavia, Korea, Tunisia, Egypt, Chile, Mexico, Uruguay, Peru, Paraguay, Bangladesh and Romania, on the ground that such rescission is necessary in the public interest.

Import duty amendment: ad valorem duty prescribed for specified raw timber imports from Burma under Customs Act authority.
The Government amends Notification No. 280/76-Cus. by inserting serial entry 29A to list (1) wood in the rough and (2) wood roughly squared and half squared, not further manufactured, as tariff items for timber imports from Burma and prescribes an ad valorem duty rate for those items under the Customs Act authority.

Section 80G notification: Arulmigu Ramanathaswamy Temple recognised as place of public worship for tax provisions.
The Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, 1961, notifies the Arulmigu Ramanathaswamy Temple, Rameswaram to be a place of public worship of renown throughout the State of Tamil Nadu for the purpose of the said section by Notification S.O. 916 dated 18 3 1993.

Notification under section 80G designates a temple as a place of public worship, enabling donor tax deduction eligibility.
The Central Government, under clause (b) of sub section (2) of section 80G of the Income tax Act, notifies the Shree Tulsibag Temple, Pune, to be a place of public worship of renown throughout the State of Maharashtra for the purposes of that section.

Tax exemption under section 10(23C)(v) granted to a trust, conditional on income use, investment and business accounting.
Notification under section 10(23C)(v) grants the Indian Gypsy Works Fellowship Trust, Tamil Nadu, exemption for assessment year 1992-93 subject to conditions: the trust must apply or accumulate income exclusively for its objects; invest or deposit funds only in permitted modes except for certain tangible voluntary contributions; and the exemption excludes business income unless incidental to objectives and separately accounted.

Duty exemption for licence based imports - conditional on entitlement certificate, bond, customs declaration and discharge of export obligation.
Materials imported against a Special Value Based Advance Licence are exempted from customs and additional duties when covered by a prescribed Value Based Duty Exemption Entitlement Certificate, a bond/legal undertaking is executed, a declaration to the customs officer is made to pay duty on demand for non compliance, and the licence and certificate are produced for debit. Imports/exports must occur at specified ports or with Collector permission, materials must be used solely to meet the export obligation which must be discharged within the certificate period, and specified excise credits, facilities and drawback cannot be availed.

Customs exemption for imported materials used to manufacture capital goods for fertilizer plants, subject to licence, bond and use conditions.
Exemption from customs duty and additional duty is granted for materials imported to manufacture capital goods for supply to fertilizer plants under international competitive bidding, conditioned on production of an endorsed import licence or release order, execution of a bond as specified by the licensing authority, a clearance declaration to pay duties if conditions are unmet, evidence to discharge customs and licence obligations, exclusive utilisation for the specified manufacture and supply, and restrictions on transferability except where licence obligations are discharged and bond redeemed and input-stage credit has not been availed.

Materials exemption conditions: declaration to pay duty on non compliance and restricted use for specified oil and gas supplies.
Amendments replace specific input lists with the term "materials", require production of import/release documentation at customs clearance, impose a clearance-time declaration to pay duty on non-compliance, restrict exempt materials to use in manufacture of goods supplied to designated oil and gas entities and prohibit disposal or transfer except where licence obligations, sale proceeds and bond redemption are satisfied and input stage credit has not been claimed, and require licensing authority endorsements for transferability under stated conditions.

Exemption for imported inputs used to manufacture goods for export units allows duty relief subject to licence, bond, and use restrictions.
Exemption allows full customs and specified additional duty relief on materials imported for manufacture of listed final products for supply to a hundred percent export oriented undertaking or free trade zone unit, conditional on an import licence bearing required endorsements, execution and redemption of a compliance bond, declaration to customs to pay duty on demand for non compliance, evidence to the Licensing Authority to discharge liabilities, utilisation of materials solely for manufacture for the eligible unit, and transfer restrictions including special rules for Acetic Anhydride.

Customs exemption conditions clarified: materials defined, transferability limited, and importer liable to pay duty on non-compliance.
The notification narrows exemption scope by substituting "materials" for "said goods" and defining materials to include raw inputs, specified spares and packing. It requires production of proof at clearance and inserts a mandatory declaration by the importer to pay, on demand, duty leviable but for the exemption where notification conditions are not met. Transferability of benefit to non-licencees is allowed only upon Licensing Authority endorsement after discharge of obligations, sale proceeds realisation and bond redemption, and is precluded where input-stage credit was availed or licences predate the cutoff; a proviso permits transfer post-redemption if input credit was not claimed.

Delegation of adjudicatory authority: Collector of Customs, Bombay authorised to adjudicate specified Madras import cases under the Customs Act.
Pursuant to section 4(1) of the Customs Act, 1962 the Central Government appoints the Collector of Customs, Bombay to exercise the powers of the Collector of Customs in the jurisdiction of Collector of Customs, Madras solely for adjudicating the specific show cause notices listed in the Table against the named importers; the appointment is limited to those enumerated cases and does not effect a general jurisdictional transfer.

Amendment to customs exemption notification: substitute certificate heading to include cost accountants in addition to chartered accountants in Schedule Part H.
An amendment substitutes the Schedule, Part H heading in Notification No. 204/92-Customs so that the heading "Certificate by Chartered Accountant" is replaced by "Certificate by Chartered Accountant/Cost Accountant", thereby expanding the class of professionals authorised to issue the prescribed certificate under the exemption notification.