Approval under section 35(1)(ii) requires research institution to maintain separate accounts and file annual audited returns.
Approval is granted to the Economic and Scientific Research Foundation, New Delhi, as an institution for purposes of the Income-tax Act, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of research activities by 31st May; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30th June; and apply for approval extension at least three months before expiry.

Research institution approval requires separate research accounts, annual audited returns and timely extension applications to retain tax benefits.
The Skin and Leprosy Research Foundation, Bhagalpur, Bihar is approved as a research association for income-tax purposes subject to maintaining separate research accounts, filing annual scientific-activity returns by 31 May, submitting audited annual accounts and balance-sheet with copies to the Central Board of Direct Taxes and the Commissioner by 30 June, and applying for extension at least three months before approval expiry; late applications may be rejected. Approval effective 8 June 1987 to 31 March 1989.

Scientific research approval granted to a cancer research foundation subject to reporting, audit, investment and renewal conditions.
Approval is granted to Saurashtra Cancer Research Foundation, Rajkot, as an Association for scientific research under the Income-tax Act, subject to conditions: maintain separate accounts for research receipts; furnish annual returns of scientific research activities to the prescribed authority by 31st May each year; submit audited annual accounts, income and expenditure statements and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner of Income-tax by 30th June each year; apply for extension three months prior to expiry; and invest surplus funds in accordance with the statutory investment provision.

Approval under section 35(1)(ii) granted subject to compliance with accounting, annual reporting and renewal deadlines conditions
Approval is granted to the Institute of Road Transport, Taramani, Madras, under the approval under section 35(1)(ii) as an Association, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance-sheet to tax authorities by 30 June, and applying for extension at least three months before expiry, with late applications liable to rejection; the approval is effective for the notification's specified financial year period.

Approval under section 35(1)(ii) for research association requires separate research accounts and specified annual filings and timely renewal applications.
Approval granted to Aeronautical Development Agency, Bangalore as an approved institution for scientific research is conditional on maintaining separate accounts for research receipts, furnishing annual research activity returns by 31 May, submitting audited annual accounts and balance sheet to the prescribed authority by 30 June with copies to central tax authorities and the local Commissioner, and applying for extension at least three months before expiry; the approval was effective from 8 June 1987 to 31 March 1989.

Approved Institution status under section 35(1)(ii): Anna University must maintain separate research accounts and meet annual compliance.
Approval is granted to Anna University as an Approved Institution for income-tax research recognition, conditional on maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the prescribed authority by the annual deadline, submitting audited annual accounts and balance sheet to the prescribed authority with copies to tax authorities by the stated annual date, and applying for extension of approval in advance of expiry; late applications may be rejected.

80G recognition of temple as a public place of worship enables donations to qualify for tax deduction under income tax law.
The Central Government, exercising powers under clause (b) of sub-section (2) of the relevant provision of the Income-tax Act, notifies the specified temple to be a place of public worship of renown throughout the State for the purpose of the section, thereby establishing its eligibility for tax-related treatment of donations.

Specified IFCI bonds: transferee must notify the issuer within the prescribed period to avail proviso benefit.
The Central Government, under clause (iib) of the proviso to section 193 of the Income-tax Act, 1961, specifies by notification particular series of bonds issued by the Industrial Finance Corporation of India as falling within that proviso. The notification lists the designated bond series and provides that the proviso's benefit on transfer by endorsement or delivery is admissible only if the transferee informs the Industrial Finance Corporation of India by registered post within sixty days of the transfer.

Delegation of investigation and adjudication powers enables a designated Collector to exercise territorial authority when cases are assigned.
The Collector of Central Excise, Bombay I, is vested with the powers of the Collector to be exercised throughout India for investigation and adjudication of cases assigned to him by the central board, under the enabling provision of section 2(b) of the Central Excises and Salt Act read with rule 4 of the Central Excise Rules.

Notification under section 10(23C)(iv) recognizes a charitable institution for income-tax exemption purposes for specified assessment years.
Notification under section 10(23C)(iv) recognizes Ecumonical Christian Centre, Bangalore as eligible for the clause's tax-recognition treatment, the Central Government exercising its powers under that provision to apply the statutory tax consequence to the institution for the specified assessment years.

Notification under income-tax law: recognition of a charitable trust for specified assessment years enabling tax-exempt status.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies a charitable trust as qualifying for exemption under that clause and specifies the assessment years to which that recognition applies, functioning as an administrative declaration of entitlement to the statutory tax benefit.

Research Institution Approval under section 35 granted with separate accounts, annual returns, audited accounts, and renewal conditions.
Approval is granted to Consumer Education and Research Centre, Ahmedabad as an institution for income-tax research purposes, subject to maintaining separate accounts for research receipts, filing annual returns of scientific research activities by 31st May, furnishing audited accounts and balance-sheet to the prescribed authority and tax authorities by 30th June, and applying to the Central Board of Direct Taxes for extension at least three months before approval expiry; approval effective from 1 April 1987 to 31 March 1989.

Charitable exemption under section 10(23C)(v) notified for a society, granting tax exempt status for specified assessment years.
Notification under section 10(23C)(v) designates Society of the Daughters of Mary, Trivandrum as entitled to income tax exemption under that clause, the Central Government exercising its power to notify the society and thereby recognising its entitlement to exemption treatment for the stated assessment years.

Tax exemption under section 10(23C)(v) recognized for a church by central government notification for specified assessment years.
Central Government notification recognizes Tamil Evangelical Lutheran Church, Tiruchirapalli, as entitled to the tax concession specified by clause (v) of sub section (23C) of section 10 of the Income tax Act for the assessment years 1985 86 through 1988 89.

Excise exemption for polypropylene filament yarn not textured removes duty above a specified per kilogram rate for qualifying denier.
The Central Government exempts polypropylene filament yarn, not textured, of denierage not above 750, under the Central Excise Tariff, by capping excise duty so that only the amount calculated at a specified per kilogram rate remains leviable; any duty in excess of that per kilogram amount is relieved, and the exemption is time limited to the period ending 31 July 1988.

Warehousing station designation permits establishment of export oriented undertakings in the specified village under customs law.
Designation of Village Brahmanpally in Toopran Mandalam, Medak District, Andhra Pradesh as a warehousing station to facilitate establishment of export-oriented undertakings, effected by a Central Board of Excise and Customs notification exercising authority under the Customs Act and bringing the locality within the administrative and exemption framework applicable to warehousing stations for export promotion.

Designation of warehousing station under customs law enabling establishment of export-oriented units in designated locality.
Designation under the Customs Act declares Village Vanguru as a warehousing station to facilitate the establishment and operation of export-oriented units, effected by a notification of the Central Board of Excise and Customs to apply customs regulatory treatment and warehousing functions within the declared locality.

Tax exemption for specified NTPC bonds requires holder registration to claim benefit under the Income Tax Act.
Central Government specifies 10% Secured Redeemable NTPC Bonds, 1986-First Series as falling within item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 by notification S.O.3521 dated 23-7-1987. The entitlement to the tax benefit under that item is conditional: benefit is admissible only if the holder registers his name and the holding with the Corporation.

Certificate requirement for imported oilfield and pipeline equipment conditions duty exemption by proving goods are essential for projects.
Amendments require importers to produce a certificate issued by the Member-Secretary of the Empowered Committee on the Indigenisation of Oil Field Equipment and Services of the Ministry of Petroleum and Natural Gas certifying that the goods are essential for the purposes of the relevant Gas Pipeline, on-shore oil exploration or exploitation, or off-shore oil exploration or exploitation project.

Customs notification amendment adds a new schedule entry altering exemption notifications under Customs and Finance Act powers.
Central Government, exercising powers under section 25(1) of the Customs Act and section 93(4) of the Finance Act, amends Notification No. 209/87-Customs by inserting a new schedule entry after the specified serial number to include Notification No. 280-Customs dated 22nd July, 1987, thereby expanding the exemptions schedule.