Tax approval under section 35(1)(iii): institution must maintain separate research accounts and file annual returns and audited accounts.
The Indian Council of Philosophical Research is approved as an Institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, conditional on maintaining separate accounts for research funds, filing annual research returns to the prescribed authority by 30 April, submitting audited accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and applying for approval extension at least three months prior to expiry.

Approval under section 35(1)(ii): institutional research approval subject to annual returns, audited accounts, and renewal conditions.
Approval under section 35(1)(ii) was granted to Nutrition Foundation of India as an approved institution in the category Association for the period 1-4-1986 to 31-3-1987, subject to conditions: maintain a separate account for research receipts; furnish annual research returns by 30th April; submit audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30th June; and apply for renewal at least three months before approval expiry, with late applications liable to rejection.

Time-bound approval under section 35(1)(ii): perpetual approval converted, restricting Calcutta Medical Research Institute's tax-exempt status.
Conversion of a previously perpetual approval under section 35(1)(ii) of the Income-tax Act, 1961 for the Calcutta Medical Research Institute into a time-bound approval is effected by notification, replacing perpetual recognition with a temporally limited approval and citing the original approval and file reference for the administrative change.

Approval under section 35 permits qualification for scientific research tax benefits subject to annual reporting and extension conditions.
Approval is granted to the Consumer Education and Research Centre, Ahmedabad, as an Institution for research-related tax purposes, subject to conditions: maintain separate accounts for scientific research receipts; file annual returns of research activities to the prescribed authority by the annual deadline; submit audited accounts, income and expenditure statements and balance sheet to the prescribed authority and tax commissioner by the annual deadline; and seek approval extension from the central tax administration at least three months before expiry, with late applications liable to rejection.

Research institution approval under section 35(1)(iii) requires separate research accounts and annual audited returns to authorities.
The Centre for Development Studies and Activities, Pune is approved as an institution under the income-tax provision for scientific research, on condition that it maintain separate accounts for research receipts, file annual scientific research returns by 30 April, submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner by 30 June, and apply to the tax board for extension at least three months before approval expiry; approval effective 1 April 1986 to 31 March 1987.

Approval under section 35(1)(iii) subjects research institutions to separate accounts, annual returns and audited statements.
Approval under section 35(1)(iii) is granted to the Centre for Social Research as an institution for scientific research for 1-4-1986 to 31-3-1988, subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying three months before approval expiry to the Central Board of Direct Taxes for any extension.

Customs exemption scope expands Jaipur entry to include gold jewellery including sets with precious and semiprecious stones.
The Jaipur entry in the annexed Table is amended by substituting sub-item (iii) in item (b) to explicitly cover gold jewellery, including jewellery set with precious and semiprecious stones, thereby broadening the description of exempted goods for the appointed port designation.

Warehousing station designation enables export-oriented units to access local customs warehousing and related exemption facilities.
The Central Board of Excise and Customs, exercising powers under section 9 of the Customs Act, 1962, declares village Sancham in District Srikakulam, Andhra Pradesh, a warehousing station to facilitate the establishment of export-oriented units by providing a localised customs warehousing facility and related exemptions under the customs tariff framework.

Customs exemption for cold-drawn alloy steel updated to restrict eligible products by maximum cross-sectional dimension.
The Central Government amends the Table of the earlier customs notification by substituting Sl. No. 3 with a new entry restricting coverage to cold-drawn products of solid section of any cross-sectional shape, subject to an upper limit on cross-sectional dimensions, whether or not coated but expressly not insulated, thereby narrowly defining the class of alloy steel products eligible under the notification.

Clearance limit for damaged textile fabrics: area-based size eligibility plus monthly cap tied to prior-month coated fabric clearances.
The notification amends an excise exemption by substituting the maximum length criterion with an area-based size limit for damaged or sub-standard textile fabrics and by inserting a proviso that conditions the concessional rate on an aggregate monthly cap of clearances from any factory for home consumption, measured as a proportion of the immediately preceding month's clearances of textile fabrics impregnated, coated, covered or laminated with plastics under the relevant tariff heading.

Tariff classification amendment: substitution of polypropylene waste sub-heading changes excise tariff treatment accordingly.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 243/79-Central Excises by substituting the existing sub-heading No. 5401.10 with sub-heading No. 5401.90 for polypropylene waste, effecting a targeted change in the tariff classification applicable to that material.

Free trade zone designation establishes customs status for Cochin Export Processing Zone, defining site, area and boundaries.
The notification designates the Cochin Export Processing Zone as a free trade zone under the Central Excises and Salt Act and Central Excise Rules, identifying its location in Kerala, specifying the total area, enumerating the survey numbers that compose the Zone, describing the enclosing masonry wall and fencing including dimensions and circumference, and delimiting the Zone by reference to adjacent roads and surrounding lands as the operative territorial limits for regulatory purposes.

Tax exemption under section 10(23C)(v) confirms Sri Somanath Trust's notified status for specified assessment years.
Notification nominates Sri Somanath Trust as entitled to tax-exempt treatment under section 10(23C)(v) of the Income-tax Act for specified assessment years, the Central Government formally recognizing the trust within the statutory category permitting exemption subject to the provision's conditions.

Warehousing station designation establishes Zaheerabad as a recognized customs warehousing location under statutory customs powers.
The Central Board of Excise and Customs, invoking powers under the Customs Act, by notification dated 25 August 1986, declared Zaheerabad in Medak District, Andhra Pradesh, to be a warehousing station, thereby bringing that location within the regulatory framework and operational regime applicable to designated customs warehousing stations.

Warehousing station designation under the Customs Act enables application of the customs warehousing regime at the named locality.
Designation of Village Mallamoopampatti in Salem Taluk, District Salem, Tamil Nadu as a warehousing station by Notification No. 418/86 dated 25-8-1986, issued under the powers conferred by the Customs Act, 1962, applying the customs warehousing regime to the named locality.

Charitable trust recognition under Section 10(23C)(v) notified for specified assessment years by Central Government.
Notification designates Shree Jayarambhai Dayabhai Chauhan (Bytco) Charitable Trust as covered by Section 10(23C)(v) of the Income-tax Act, 1961, with recognition by the Central Government for the assessment years 1985-86 to 1986-87.

Customs exemption for life-saving equipment: AIDS test kits added, extending duty relief under governmental authority.
Amendment inserts AIDS (Acquired Immune Deficiency Syndrome) Test Kits into the Schedule under "B. Life saving equipments," invoking governmental authority to expand customs exemption coverage and extend import-duty relief and related concessions to those test kits as life-saving medical supplies.

Tariff exemption expansion: Railway Electrification project added to customs Heading 98.01 under amended notification.
Amendment inserts a specified project into the miscellaneous exemptions under Heading No. 98.01 by adding a new serial entry after Serial No. 16; the added entry names the Railway Electrification Project under World Bank Loan Agreement, bringing that project within the notification's exemption framework under powers conferred by sub item (6) of the heading.

Auxiliary duty amendment removes a tariff exemption entry, altering the customs notification's annexed table.
Amendment to a customs exemption notification deletes Sl. No. 15 and its related entries from the annexed Table of Notification No. 311-Customs, removing the corresponding auxiliary duty exemption. The Central Government exercised its delegated power under customs and finance legislation in the public interest to effect the deletion without substituting a replacement entry.

Customs exemption for DC micromotors limits duty to a fixed per-unit rate and waives additional duty.
Notification exempts D.C. micromotors (voltage up to 13.5 volts; output not exceeding 20 watts) under tariff heading 85.01 from so much of the scheduled basic customs duty as exceeds the amount calculated at the rate of rupees thirteen per micromotor and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, exercised under section 25(1) of the Customs Act, 1962.