Notification under section 10(23C)(iv): trust recognised for income-tax exemption by Central Government for specified assessment years.
Central Government notification under section 10(23C)(iv) designates Sir Vithaldas Damodar Thackersey Charitable Trust, Bombay as qualifying for the specified income-tax exemption provision, conferring the trust's entitlement to the clause's tax treatment for the assessment years set out in the notification.

Section 10(23C)(iv) notification recognises a trust for tax-exempt status for the specified assessment year.
Central Government notification S.O.2915 recognises Sanjivani Trust, Bombay, under section 10(23C)(iv) of the Income-tax Act, 1961, for the specified assessment year, thereby designating the trust as eligible under the cited sub-clause and recording the administrative exercise of power to effect that tax treatment.

Tax exemption notification: charitable institution recognised under section 10(23C)(iv) under income tax law for specified years.
The Central Government, exercising its power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies the named institution for the purposes of that sub-clause and limits that recognition to specified assessment years, thereby recording the institution's eligibility for the statutory tax treatment during those years.

Exemption notification under section 10(23C)(v) designates Shri Jain Swetamber Nakoda Paraswanath Tirath as qualifying institution.
Central Government notifies "Shri Jain Swetamber Nakoda Paraswanath Tirath, Mewanagar" under section 10(23C)(v) of the Income-tax Act, 1961, invoking the powers of sub-clause (v) of clause (23C) of section 10 to designate the institution as qualifying for the tax treatment provided by that provision; the notification identifies the entity by name and cites the official notification number as the administrative basis for the designation.

Section 10(23C)(v) notification confirming charitable trust status and tax-exemption recognition for the specified religious trust.
Notification under Section 10(23C)(v) records the Central Government's exercise of statutory power to notify Shri Siddhi Vinayak Ganapati Temple Trust, Bombay as covered by that sub-clause for the specified assessment year, thereby recognizing the trust for purposes of the provision and placing it within the class of institutions to which the sub-clause applies.

Section 10(23C)(v) notification: Dev Samaj Chandigarh recognised for tax exemption under Central Government order for specified years.
The Central Government notifies Dev Samaj, Chandigarh under section 10(23C)(v) of the Income-tax Act by Notification No. S.O.2513 dated 31-5-1988, recognising the institution for exemption purposes for the assessment years 1987-88 to 1988-89.

Tax exemption under 10(23C)(v) confirms a charitable institution's notified status for specified assessment years through official notification.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, issued an official notification identifying the Roman Catholic Diocese of Calicut as a notified institution eligible under 10(23C)(v) for the assessment years specified in the notification.

Section 10(23C)(v) notification recognizes charitable institution status, applying income tax exemption for specified assessment years period.
Notification under section 10(23C)(v) declares Shree Santram Maharaj Mandir, Nadiad (Gujarat) as qualifying for that sub clause's tax treatment and notifies the institution for the purposes of the provision for the assessment years 1985 86 to 1988 89.

Charitable trust notification recognises tax-exempt status of Pir Haji Ali Dargah Trust for specified assessment years.
Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notified Pir Haji Ali Dargah Trust, Bombay (S.O.2427 dated 31-5-1988) as covered by that sub-clause for the assessment years 1985-86 to 1988-89, thereby recognising the trust within the statutory tax framework for entities falling under that provision.

Notification under section 10(23C)(v): trust recognised for tax exemption by Central Government for specified assessment years.
Central Government, exercising powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notifies The Juma Musjid of Bombay Trust for the purpose of that sub-clause for the specified assessment years, thereby recognising the trust within the statutory exemption framework for the stated assessment period.

Drawback on imported material: specified domestic inputs treated as deemed imported for drawback entitlement on exports.
Specified raw materials and components contained in goods manufactured in India and exported are declared to be deemed to be imported material for the purpose of claiming drawback under section 75(1) of the Customs Act, 1962. A table enumerates eligible materials and the notification applies for a defined limited period.

Extension of customs exemption validity: notification amended under section 25 to defer its expiry and prolong applicability.
The Central Government, exercising powers under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 356/86-Customs by substituting the expiry date in paragraph 2 with a later date, thereby extending the notification's validity without altering its substantive terms.

Non-levy of excise on packed tea acknowledged; government directed no recovery for tea not charged during the practice.
The Central Government recorded a prevailing practice of non levy of duty of excise on tea packed in containers exceeding twenty kilograms under sub heading No. 0902.19 for the period 28 February 1986 to 17 September 1986, and, invoking Section 11C of the Central Excises and Salt Act, directed that the whole of the excise duty otherwise payable on such tea shall not be required to be paid for tea on which duty was not levied during that period.

Specified bonds transfer condition requires transferee to notify the issuer by registered post to obtain the tax benefit.
Central Government specifies 7 year 13% taxable Secured Redeemable Non Convertible Bonds (C series) issued by the National Hydroelectric Power Corporation under the proviso to section 193(iib); the transferee must inform the issuing corporation by registered post within sixty days of transfer for the benefit under the proviso to be admissible.

Specified bonds under tax benefit rule: transfer benefit requires transferee notice by registered post within sixty days.
Central Government specifies 7-year secured redeemable non-convertible bonds (C series), issued by the National Hydroelectric Power Corporation Limited, as eligible under Section 80L; the tax benefit on transfer of such bonds is admissible only if the transferee informs the Corporation by registered post within sixty days of the transfer.

Tax exempt secured redeemable non convertible bonds specified, with exemption contingent on holder registration with issuer.
Central Government specifies 10 year 9 per cent tax free Secured Redeemable Non Convertible Bonds (C series) issued by the National Hydroelectric Power Corporation Limited as qualifying for exemption under the relevant item of section 10 of the Income tax Act. The exemption is conditional on the holder registering his name and holding with the Corporation, establishing a procedural eligibility requirement for claiming the tax benefit.

Excise non-liability on roasted coffee seeds confirmed; central government directs no duty recovery for historically non-levied period.
The Central Government, satisfied that a prevailing administrative practice resulted in non-levy of excise duty on roasted coffee seeds under Heading No. 09.01 for the historical period, directs that the full excise duty which would otherwise have been payable shall not be required to be paid in respect of roasted coffee seeds on which duty was not being levied in accordance with that practice.

Wealth tax bond specification: NHPC bond transfers require transferee registered notice within sixty days for benefit entitlement.
Specification under clause (xvie) of sub section (1) of section 5 of the Wealth tax Act, 1957 designates two series of bonds issued by the National Hydroelectric Power Corporation Limited as eligible under that provision - 10 year 9 per cent tax free secured redeemable non convertible Bonds (C Series) and 7 year 13 per cent taxable secured redeemable non convertible Bonds (C Series) - and conditions admissibility on transfer upon the transferee informing the Corporation by registered post within sixty days of such transfer.

Warehousing station declaration: Village Kashipur designated under Customs Act enabling warehousing operations and regulatory oversight.
Declaration under the Customs Act designates Village Kashipur in District Nainital as a warehousing station, invoking the statutory power of the Central Board of Excise and Customs and identifying the locality for customs warehousing purposes and related regulatory oversight.

Warehousing station declaration permits export oriented undertakings to establish operations under customs statutory powers.
Declaration designates Village Gokul Shirgaon in District Kolhapur, Maharashtra, as a warehousing station under the Customs Act to facilitate setting up export oriented undertakings, using statutory powers of the customs administration to create warehousing infrastructure for that purpose.