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Notifications
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Notifies "Maharashtra State Women's Council" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) designates Maharashtra State Women's Council for the relevant assessment year.
Notification under section 10(23C)(iv) designates Maharashtra State Women's Council as notified by the Central Government for the purposes of that sub-clause, recognising the organisation within the Income-tax Act framework for the referenced assessment year.
Notifies "The Nehru Trust for Cambridge University" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): Trust recognised for tax-exemption purposes for the relevant assessment years.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies "The Nehru Trust for Cambridge University" for the purposes of that sub clause for the assessment years 1988 89 and 1989 90, thereby recording the Trust's recognition under the statutory exemption framework.
Notifies "Andhra Pradesh State Council For Child Welfare, Hyderabad" u/s 10(23C)(iv)
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Tax-exemption notification under section 10(23C)(iv) designates Andhra Pradesh State Council For Child Welfare eligible for specified assessment years.
Notification under section 10(23C)(iv) of the Income-tax Act designates Andhra Pradesh State Council For Child Welfare, Hyderabad as eligible for tax-exempt status under the specified clause. The Central Government notified the organisation by name and fixed the temporal scope of recognition to the stated assessment years, enabling the organisation to claim the tax treatment contemplated by that sub-clause for that period.
Notifies "Veda Rakshana Nidhi Trust, Madras" u/s 10(23C)(iv)
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Tax-exempt status granted to Veda Rakshana Nidhi Trust under section 10(23C)(iv) for specified assessment year.
Notification confers tax-exempt recognition on Veda Rakshana Nidhi Trust, Madras under section 10(23C)(iv) of the Income-tax Act for the specified assessment year, with the Central Government exercising the sub-clause power to notify the trust as eligible for the provision's benefit.
Notifies "Rural Development Organisation, Nilgiris" u/s 10(23C)(iv)
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Exemption under section 10(23C)(iv) notified for a rural development organisation, formalising tax exempt status for specified assessment years.
Central Government notification exercises powers under section 10(23C)(iv) of the Income tax Act to recognise a specified rural development organisation as entitled to the exemption specified by that sub clause, identifying the organisation by name and confining recognition to the assessment years 1984 85 through 1989 90.
Notifies "Sri Sarada Math, Calcutta and Ramakrishna Sarada Misson, Calcutta" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) recognises charitable status of two named institutions for the assessment year.
Central Government notification under section 10(23C)(v) of the Income tax Act recognises Sri Sarada Math, Calcutta and Ramakrishna Sarada Mission, Calcutta as institutions covered by that sub clause for the assessment year 1989-90, identifying the institutions and citing the notification reference.
Pimpri Chinchwad Industrial Area appointed Inland Container Depot
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Inland Container Depot appointment authorises a designated warehouse to unload imports and load exports at the specified facility.
Appointment of an Inland Container Depot at the Warehouse of the Central Warehousing Corporation in Pimpri Chinchwad Industrial Area, under clause (aa) of section 7 of the Customs Act, authorising that warehouse for the unloading of imported goods and the loading of export goods or any class of such goods.
Corrigendum notification No. S.O. 2990, dated the 28th August, 1988
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Corrigendum to income-tax notification corrects month of issue, updating the Gazette entry to reflect the accurate month.
Corrigendum to an income-tax notification directs that, in the Table under the month-of-issue column against serial number 29, the entry shown as "June 1988" shall be read as "February, 1988," amending the published Gazette notification S.O. 2990 and correcting the month of issue in the official record.
Amendment to Notification No. 163/89-Cus. [Auxiliary Duty]
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Amendment to notification inserts a new Schedule entry referencing a contemporaneous customs notification under statutory powers.
The Central Government amends Notification No.163/89-Customs by inserting Sl. No. 89 in its Schedule to reference Notification No.179-Customs dated 6-6-1989, under powers conferred by the Customs Act, 1962 and the Finance Act, 1989, stating the amendment is necessary in the public interest and affects miscellaneous exemption notifications concerning auxiliary duty.
Exemption to membranes for caustic soda plant
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Customs exemption for replacement membranes permits reduced duty treatment for imports used in membrane-cell caustic soda plants, subject to certification.
Exemption applies to imported membranes for replacement in membrane-cell caustic soda plants, relieving them from customs duty in excess of an amount computed at 30% ad valorem and from the entire additional duty under section 3; the import must be accompanied by a certificate from an authorised industrial officer confirming replacement use and stating the quantity, with specified officers authorised for small scale sector firms.
Village Gaviyar declared Warehousing Station
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Warehousing station designation under the Customs Act declares Village Gaviyar as a customs warehousing location.
Declaration designates Village Gaviyar in Surat district, Gujarat as a warehousing station under the Customs Act by notification of the Central Board of Excise and Customs, effecting a territorial statutory designation for customs warehousing purposes.
Central Government notifies "Gaudiya Mission, Calcutta" u/s 10(23C)(v)
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Tax-exemption notification under Section 10(23C)(v) recognises charitable status and specifies applicable assessment years.
Notification under Section 10(23C)(v) formally recognises Gaudiya Mission, Calcutta as eligible for the sub-clause's tax-exempt status; issued by the Central Government by S.O.1951 dated 1-6-1989 and specifying applicability for the stated assessment years.
Central Government specifies the "11.5 per cent. Industrial Finance Corporation Bonds, 2009 (Fifty-second Series)", issued by the Industrial Finance Corporation of India, New Delhi u/s 193(iib)
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Specified Industrial Finance Corporation bonds: transferee must notify issuer or managers by registered post to preserve transfer benefit.
Specification under the proviso to section 193 designates the "11.5 per cent. Industrial Finance Corporation Bonds, 2009 (Fifty second Series)" as specified bonds, and makes the proviso's benefit on transfer by endorsement or delivery admissible only if the transferee notifies the Industrial Finance Corporation of India or the Reserve Bank of India (managers in charge) by registered post within sixty days of such transfer.
Central Government specifies the "11.5 per cent. IDBI Bonds, 2009 (Fifty-second Series)", issued by the Industrial Development Bank of India, Bombay u/s 193(iib)
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Specified security exemption under section 193 proviso requires transferee to notify issuer within prescribed period to claim benefit.
The Central Government specifies the "11.5 per cent. IDBI Bonds, 2009 (Fifty-second Series)" as specified securities under the proviso to section 193, making the proviso's treatment applicable; the proviso's benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of such transfer.
Amendments to Notification Nos. 77/86-Cus. and 136/86-Cus.
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Customs exemption adjustment: specified chemicals receive increased ad valorem concession under amended notifications, altering tariff treatment nationwide.
The notification amends two exemption schedules: Notification No. 77/86-Cus. has Sl. No. 18's tariff entry replaced by an 80% ad valorem concession; Notification No. 136/86-Cus. is amended by inserting Sl. No. 53EE listing specified chemicals (Dioctyl phthalate; dibutyl maleate; dioctyl maleate; dioctyl adipate; dioctyl sebacate; dioctyl azelate; trioctyl trimelliate; dimethyl phthalate; dibutyl phthalate; diethyl phthalate) with an 80% ad valorem concession.
Amendment to Notification No. 62/87-C.E. [Ch. 56]
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Central Excise exemption expanded to include monofilament, tapes and strips, broadening the tariff entry's scope.
The government, exercising its statutory power to amend excise notifications, substituted in the tariff table the word "yarn" with "yarn, monofilament, tapes or strips" in the specified column against the entry, thereby expanding the operative scope of that exemption entry.
Central Government specifies the "11.5 per cent. Exim Bank Bonds, 2009 (Sixth Series)", issued by the Export-Import Bank of India, Bombay u/s 193(iib)
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Specified bond status under section 193 conditions tax treatment on transfer when transferee notifies Exim Bank promptly by registered post.
Specification under the proviso to section 193 designates the "11.5 per cent. Exim Bank Bonds, 2009 (Sixth Series)", issued by the Export-Import Bank of India, as covered by that clause, and conditions the benefit on transfer upon the transferee informing the Export-Import Bank of India by registered post within sixty days of the transfer.
Central Government hereby constitutes the appropriate authorities
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Constitution of Appropriate Authorities under the Income Tax Act establishes three member panels to exercise Chapter XXC functions across specified local limits.
The Central Government appoints three member Appropriate Authorities under the Income Tax Act to carry out Chapter XXC functions within specified territorial limits; each authority comprises designated income tax commissioners and a chief engineer (or equivalent), with membership and local limits set out in the notification.
Drawback on imported material used in the goods to be exported
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Deemed imported material status allows duty drawback on specified inputs contained in exported goods under the Customs Act.
The Central Government declares that the whole of each material specified in the annexed Table, when contained in goods manufactured in India and exported abroad, shall be deemed imported material for the purpose of section 75(1) of the Customs Act, thereby making the listed inputs eligible for duty drawback as if they had been imported.
Amendment to Notification No. 136/86-Cus. [G.E. No. 193]
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Customs tariff amendment revises ad valorem exemption entry for a specified tariff item, updating the concession rate accordingly.
Central Government, invoking section 25(1) of the Customs Act, 1962, by Notification No. 177/89-Cus dated 31-5-1989, amends Notification No. 136/86-Cus by substituting in the Table annexed to that notification, against Sl. No. 62, the entry in column (4) with "80% ad valorem".

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