Notification under section 10(23C)(v): Sri Devarajswamy Devasthanam recognised for tax exemption for the assessment year.
The Central Government, under section 10(23C)(v) of the Income-tax Act, notifies Sri Devarajswamy Devasthanam, Kancheepuram, Tamil Nadu, as qualifying under that sub-clause for the specified assessment year, thereby identifying the institution for the statutory tax provision.

Restrictions on Acetic Anhydride use: benefit confined to importer or approved manufacturer and transfer limits apply.
Amendments require Acetic Anhydride imported under the exemption to be utilised by the importer in his own factory or in an expressly indicated or approved manufacturer's factory, including after discharge of export obligations; they bar transferees from claiming the notification's benefit except where licences were endorsed transferable before a specified cutoff and transferred to an actual user who will use the material in his own factory, with an exception for post-cutoff licences/pass books issued with Advance Licensing Committee approval.

Tax exemption for specified projects: deductions allowed for listed schemes subject to affordability requirements and time limited eligibility.
The notification specifies projects eligible for deduction under Section 35AC, listing two institutions with their respective projects and maximum deductible project costs. One entry (Swagat Medical Centre) is made conditional on discounted clinical test rates, provision of free diagnosis to a proportion of low income patients, and a treatment rebate for another income band for a limited period. The notification further prescribes time limited eligibility periods for the listed projects.

Section 35AC deduction approvals designate specific institutions and projects as eligible with capped costs and limited validity periods.
Under section 35AC, the Central Government approves named institutions and specifies eligible projects and schemes with their estimated costs and the maximum amount of such cost allowable as a deduction; project conditions and corpus fund components where applicable are identified and each approval is subject to a prescribed period of validity for specified assessment years.

Exemption under Section 35AC: specified projects approved for tax exemption with defined costs and limited operative periods.
Central Government approval designates specific projects as eligible for exemption under the statutory exemption provision related to section 35AC, listing the implementing institutions, project descriptions and maximum approved costs: Shanthi Gears Limited for construction of five classrooms at Weavers Colony Elementary School (approved cost Rs.10 lakhs) and Tamil Nadu Urban Finance and Infrastructure Development Corporation Ltd. for a low-cost sanitation-cum-scavengar rehabilitation scheme in sixteen listed municipalities (approved cost Rs.70.05 lakhs). The notification limits operative effect to specified assessment years for each project.

Tax exemption approvals: projects sanctioned with capped project costs for eligible institutions under notified scheme.
Approval under section 35AC designates specified institutions and their projects as eligible for income-tax exemption tied to contributions, with each Table entry setting the project scope and the maximum project cost approved. The notification assigns temporal limits to approvals for particular serial numbers and records subsequent substitutions that alter operative periods and certain project descriptions and approved cost figures.

Tax exemption recognition for religious institution subject to exclusive application of income and prescribed investment and business accounting conditions.
Notification recognises Arulmigu Mariamman Temple for tax exemption under section 10(23C)(v) for specified assessment years, subject to conditions that income be applied exclusively to the temple's objects, investments be made only in permitted forms (excluding certain held voluntary contributions), and that business income is excluded unless incidental to objectives and accounted for in separate books.

Tax exemption under section 10(23C)(v) granted subject to application-of-income, investment limits, and separate accounting for incidental business.
The Central Government notifies Nathdwara Temple Board under section 10(23C)(v) for specified assessment years, subject to conditions that the assessee apply or accumulate income wholly and exclusively to its objects; restrict investments or deposits to the forms or modes permitted for charitable trusts (excluding certain voluntary contributions retained as jewellery, furniture, etc.); and exclude business profits unless the business is incidental to its objects and separate books of account are maintained.

Notification under section 10(23C)(v): Nathdwara Temple Board recognised for tax-exempt status for assessment year 1989-90.
Notification under section 10(23C)(v) designates Nathdwara Temple Board, Nathdwara (Rajasthan) as recognised for the purposes of that provision of the Income-tax Act for the specified assessment year, effected by Notification No. S.O.1096 dated 16-3-1994.

Tax exemption under Section 35AC amended to recognise specific educational and medical charitable projects for eligibility.
Central Government substitutes the Serial No. 5 entry in Notification No. 214 (E) under Section 35AC, identifying Bharat Sevashram Sangh and specifying two projects: an educational project to promote schooling for tea garden labourers and backward children in Rajganj, Jalpaiguri District, West Bengal, and medical aid programmes via mobile charitable dispensaries serving rural areas of West Bengal, Nagaland and Assam, with stated estimated costs for each project.

Exemption for textured polyester filament yarn limits excise duty above a specified per kilogram rate for eligible stock and manufacture.
Exemption reduces excise duty on textured polyester filament yarn under Heading No. 54.03 by permitting relief for duty above a specified per kilogram rate, limited to yarn that was in manufacturer's stock on the cut off date, yarn manufactured from non textured polyester filament yarn cleared from the factory before that date, or yarn manufactured from imported non textured yarn on which the additional customs duty was paid; benefit is excluded where input duty credit on the non textured yarn has been availed.

Durable container exemption allows duty-free temporary import subject to bond, re-export within time, and proof of compliance.
Customs exemption for durable containers imported into India is available as a conditional temporary admission benefit. Full exemption from customs duty and integrated tax applies where the importer executes a bond, undertakes to re-export the containers within six months, and furnishes documentary proof of re-export to the satisfaction of the proper officer. Failure to comply results in liability to pay the applicable duty. The six-month period may be extended on sufficient cause. Tags, tracking devices, and data loggers already affixed to the container at import receive the same exemption.

Excise duty credit on cut tobacco allowed for exported under bond cigarettes, usable against duty on home consumption clearance.
The amendment provides that where cigarettes are exported under bond, duty already paid on cut tobacco used in their manufacture shall be allowed as an excise duty credit to be utilised towards payment of duty on cigarettes cleared for home consumption.

Rescission of government excise notification reverses prior central excise notification under statutory powers in public interest.
The Central Government rescinds Notification No. 87/92-Central Excises dated 29 October 1992 by issuing Notification No. 68/94-C.E., exercising powers under the Central Excises and Salt Act and the Additional Duties of Excise (Goods of Special Importance) Act, stating that the rescission is necessary in the public interest.

Customs exemption for refined sugar removes specified import duty and additional customs duty on importation under statutory authority.
Refined sugar under Heading No. 17.01 is exempted from the whole of the customs duty specified in the First Schedule to the Customs Tariff Act and from the whole of the additional duty leviable under section 3 of that Act when imported into India, the exemption being exercised under the powers conferred by sub section (1) of section 25 of the Customs Act, 1962 as necessary in the public interest.

Excise tariff amendment treats site-assembled diesel generating sets as exempt while other generating sets attract duty.
Amendment revises tariff entries for electric generating sets and rotary converters by substituting the existing table entry: diesel-generating sets assembled at site from duty-paid engine and generator are exempt from excise duty, while all other electric generating sets and rotary converters attract ad valorem excise duty; the change is effected under section 5A(1) of the Central Excises and Salt Act, 1944 as being necessary in the public interest.

Anti-dumping duty imposed on Bisphenol A imports from Japan under domestic tariff law to counter injurious dumping.
An anti-dumping duty has been imposed on Bisphenol A imported from Japan pursuant to a dumping finding by the designated authority, under the Customs Tariff Act and applicable anti dumping rules; the measure applies as an additional duty on imports under the relevant tariff heading, calculated on a per tonne basis to neutralise dumping.

Notification under section 80G: Temple recognised as place of public worship entitling donors to tax benefits.
Notification under section 80G designates the Thali Mahavishnu Temple, Azhinhilam, Malappuram District, Kerala, as a place of public worship of renown throughout the State of Kerala for purposes of the Income-tax Act, 1961, issued by the Central Government under the powers conferred by clause (b) of sub section (2) of the said section.

Central excise amendment: substitution of household articles description to exclude pressure cookers and their parts.
The Central Government, exercising statutory excise powers, amends Notifications No. 180/88 and No. 41/94 by substituting the Table entry at S. No. 4 in each notification with the wording: "Table, kitchen or other household articles and parts thereof, other than pressure cookers and parts of pressure cookers."

Proforma credit inclusion of chewing tobacco and related preparations under amended notification expands eligible goods for credit.
The Central Government, under Rule 56A of the Central Excise Rules, 1944, amends Notification No. 7/94-Central Excises (N.T.) by inserting a new table entry 1A that covers chewing tobacco and specified preparations (Khara Masala, Kimam, Dokta, Zarda, Sukha, Surti) and assigns them to the tariff classifications corresponding to headings 2404.41 and 2404.49 for the proforma credit framework.