Notification under section 80-G(2)(b): temple designated as place of public worship enabling donor tax treatment.
Notification designates Ananthapuram Sree Krishna Swamy Temple as a place of public worship for purposes of section 80-G(2)(b) of the Income-tax Act, 1961, notifying it as of renown throughout the State of Kerala and bringing it within the statutory category enabling donors to claim the tax treatment envisaged by that section.

Auxiliary duty amended to add a new schedule entry under customs Act powers and finance Act authority.
Exercising powers under section 25(1) of the Customs Act, 1962 read with section 111(4) of the Finance Act, 1992, the Central Government amends Notification No. 190/92-Customs by inserting, after Serial No. 320 in the Schedule, an additional serial entry referencing the subsequent customs notification, thereby adding a new schedule entry to the tariff/exemption framework.

Warehousing notification amendment adds Karippur Airport Kozhikode as a specified site for bonded storage under Central Excise rules.
The central government inserts a new item (zzl) into clause (i) of paragraph 2 of the warehousing notification, designating Karippur Airport, Kozhikode as a notified site for bonded storage under the Central Excise regulatory framework; the amendment adds the airport after the existing entry (zzk) without altering other procedural conditions.

Exemption for pass-book imports allows duty-free importation subject to bond, port restrictions and fulfillment of export obligations.
Exemption permits duty-free importation against a Self Declared Pass Book issued under para 54 of the Export and Import Policy 1992-1997, conditional on production of the prescribed Pass Book, execution of a bond or undertaking and a declaration to pay duties where conditions are unmet. Clearance requires a debit entry by customs; imports/exports are limited to listed ports unless specially permitted. Export obligations must be discharged within two years or extended by the Director General of Foreign Trade, with restrictions on input-stage excise credit, prior facility claims and drawback where Pass Books lack quantity restrictions.

Specification of taxable secured redeemable bonds under tax law - transfer benefit conditioned on transferee notice within prescribed period.
The Central Government specifies a class of taxable seven year secured redeemable bonds (First Series) issued by a public financial institution as eligible for the tax benefit under the Income tax Act; the tax concession applies to income from those specified bonds. Availability of the benefit on transfer is conditional on the transferee informing the issuing corporation by registered post within sixty days of the transfer. The specification is effective for the assessment year 1992 93 and subsequent assessment years.

Warehousing station designation permits operation of customs bonded warehouses under statutory authority for the specified town.
The Central Board of Excise and Customs, invoking section 9 of the Customs Act, declares Ambur Town in Vaniyambadi Taluk, North Arcot Ambedkar District, Tamil Nadu, to be a warehousing station, thereby designating it as a location for customs warehousing and associated administrative treatment.

Exchange rate determination for export goods sets prescribed foreign currency conversion rates for customs valuation and clearance, effective prospectively.
The Central Government fixes prescribed conversion rates between specified foreign currencies and Indian currency for purposes of customs treatment of export goods, declaring an effective date for those rates and publishing an operative Schedule listing each foreign currency alongside its corresponding rate to be applied in export-related customs conversions.

Exchange rate notification sets conversion rates for imported goods, determining rates for stamp duty and customs valuation.
The Central Government, under section 20(2) of the Indian Stamp Act and section 14(3)(a)(i) of the Customs Act, prescribes specific foreign currency conversion rates for calculating stamp duty and determines the rates applicable to imported goods for the purposes of section 14; the Schedule sets the rate of each listed foreign currency equivalent to Rs. 100 to be used for conversion into Indian currency or vice versa, effective from the 1st day of December, 1992.

Reduced tax rate for mineral oil business of Indian companies with government participation and special mixed-income treatment
Where the Central Government has an agreement for participation in an Indian company's mineral-oil business, profits solely from prospecting, extraction or production of mineral oils are taxed under a reduced single-rate regime with no Union surcharge; where total income includes both mineral-oil profits and other income, mineral-oil profits are taxed under the reduced regime and the remaining income is taxed under the normal provisions with applicable surcharge.

Tax exemption under section 10(23C)(v) for a charitable trust, granted subject to application, investment and business conditions.
Central Government notifies Shri Venkatachalapathi Annachatram Trust, Kabistalam, Thanjavur District under section 10(23C)(v) for specified assessment years, subject to conditions: (i) income must be applied or accumulated wholly and exclusively for the trust's objects; (ii) investments and deposits (other than certain in kind voluntary contributions) must be in the forms or modes permitted for application of property for charitable purposes; and (iii) exemption excludes business profits unless incidental and maintained in separate books.

Tax exemption for charitable trust granted subject to exclusive application of income, permitted investments, and business accounting conditions.
Notification designates Shri Sachiyaymataji Trust as recognised under section 10(23C)(v) for assessment years 1989-90 to 1991-92, conditional on applying or accumulating income wholly and exclusively to its objects, investing or depositing funds only in legally permitted modes (excluding certain voluntary contributions held in kind), and excluding business profits unless the business is incidental and kept in separate books of account.

Customs exemption wording changed to require specified goods be for providing transport for tourists, and definition expanded.
The amendment to Notification No. 283/92-Customs substitutes wording in clause (a) of the second proviso so the exemption applies where specified goods are required for providing transport for tourists, and expands the Explanation by replacing "Tour Operator" with "Tour Operator, Tourist Transport Operator".

Consumer Welfare Fund governance: a statutory fund with a standing committee to recommend grants, audits, and permissible investments.
The rules establish the Consumer Welfare Fund to receive duty credits and related monies, require separate audited accounts, and create a standing Committee-chaired by the Minister for Civil Supplies, Consumer Affairs and Public Distribution with specified senior members and a Member-Secretary-to recommend Fund utilisation. The Committee's meeting, quorum and notice procedures are prescribed; it may audit applicants, inspect premises, require reports, recover misused grants, reject inconsistent applications, recommend grants and investments, and approve specified uses including grants for standard-mark activities and reimbursement of legal expenses after final adjudication. Applications must be made in Form AI and be vetted by the Member-Secretary.

Excise duty non-recovery for retail-pack ultramarine blue recognized, directing nonpayment where past administrative practice omitted levy.
The government recognizes a historical administrative practice under which excise duty and special duty were not levied on ultramarine blue put up in small packings for retail sale when manufactured from duty-paid bulk ultramarine blue. Exercising its statutory power, the government directs that the excise duty and special duty that would otherwise have been payable shall not be required to be paid for those instances where duty was not levied in accordance with that practice during the specified period.

Section 10(23C)(v) exemption granted to Kerala Jesuit Society subject to income application and investment and business conditions.
Notification under section 10(23C)(v) notifies Kerala Jesuit Society for assessment years 1990-91 to 1992-93 subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments or deposits to permitted forms (other than voluntary contributions retained in jewellery, furniture, etc.); and exclude business profits unless incidental to objectives with separate books of account.

Auxiliary duty exemption on catalysts produced from exported precious metals: claimable subject to production cost, timing and documentary conditions.
Exemption from auxiliary duty applies to catalysts containing platinum, palladium or silver produced from exported metal or metal recovered from exported spent catalyst, limited to the portion of duty exceeding an ad valorem threshold representing production or processing costs (labour, materials excluding the exported metal, other production charges) and insurance and freight both ways, subject to conditions: import within the prescribed period, no drawback claimed on export, and sufficient evidence that the catalysts were produced from the exported metal.

Customs exemption for catalysts from recovered precious metals limits duty to production and transport costs, subject to conditions.
Exemption applies to catalysts of platinum, palladium or silver produced from exported metal or metal recovered from exported spent catalyst; duty is limited to the amount payable if value equals production or processing costs (labour charges, cost of materials excluding the exported metal, other production charges) plus insurance and freight both ways, subject to import within two years of export, no drawback claimed or paid on the export, and sufficient evidence that the catalysts were produced from the exported metal.

Specification of vigilance officers: officers of and above Superintendent of Police designated for statutory income tax purposes in Haryana.
Central Government designates all officers of and above the rank of Superintendent of Police serving in the State Vigilance Bureau, Haryana, as the specified class of officers for the purposes of the relevant sub clause of the Income tax Act by formal notification.

Auxiliary duty amendment removes an existing tariff entry and inserts a new entry affecting customs exemption schedules.
The Central Government, exercising powers under the Customs Act and the Finance Act, amends Notification No. 190/92-Customs by deleting Schedule entry 147 and adding Schedule entry 320, the latter referencing Notification No. 294-Customs; the amendment solely alters the annexed Schedule of tariff/exemption entries.

Customs exemption for trawler components conditioned on empowered committee certificate, usage undertakings and duty recovery on noncompliance.
Customs exemption for components and equipment imported for manufacture of trawlers is conditional on a certificate from the Empowered Committee confirming quantity, value and necessity, and on an importer's undertaking to use the goods for trawler manufacture, maintain and produce certified accounts of receipt and consumption, and to pay on demand the duty difference if conditions are breached; the exemption applies only to listed goods, excludes beneficiaries of a prior notification, and is time limited.