Income tax exemption under section 10(23C)(v): R.C. Diocese of Palayamkottai notified for the assessment year.
The Central Government, invoking sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies R.C. Diocese of Palayamkottai by Notification No. S.O.3589 dated 14-7-1986 as entitled to exemption under section 10(23C)(v) for the assessment year 1983-84.

Tax exemption under section 10(23C)(v) grants notified charitable trust tax-exempt status for specified assessment years.
Central Government notification designates Shree Jayarambhai Dayabhai Chauhan (Bytco) Charitable Trust as recognised under section 10(23C)(v) of the Income-tax Act, 1961, granting administrative recognition of the trust for the specified assessment years and enabling application of the Act's exemption provision to the trust for that period.

Tax exemption under section 10(23C)(v) recognises a charitable trust's eligibility for specified assessment years.
Central Government notification designates Sechasanvasi Sri Akashar Purushottam Sanstha Trust as eligible for exemption under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, recognising the trust for the purposes of that provision for the specified assessment years.

Tax exemption under section 10(23C)(v) notified for Srirangam Srimad Andavan Periasramam for specified assessment years.
Central Government notification exercising power under section 10(23C)(v) notifies Srirangam Srimad Andavan Periasramam, Srirangam as an institution covered by the exemption provision for the assessment years 1985-86 to 1987-88, applying the recognition solely to the named entity and specified assessment period.

Notification under section 10(23C)(iv) of the Income-tax Act recognizes a society's exemption for specified assessment years.
Notification under section 10(23C)(iv) of the Income-tax Act notifies Calcutta Zoroastrian Stree Mandal as an entity eligible for tax exemption under that provision, declaring the organisation recognised for the purposes of the provision for the assessment years specified in the notification.

Approval under section 35(1)(ii) limited to a fixed validity period for the specified tax-approval institution.
Approval under section 35(1)(ii) for the Bhartiya Krishi Udyog Pratisthan (Bhartiya Agro-Industries Foundation), Uruli-Kanchan, District Poona, is superseded; earlier notifications are replaced and the approval is valid only up to 31-3-1987.

Tax approval under section thirty-five: association granted research status with accounting, audit, reporting and renewal obligations.
Approval is granted to Mukund Foundation for Agricultural Research, Coimbatore, as an approved institution under section 35(1)(ii), subject to maintenance of a separate account for research receipts; annual submission of scientific research returns to the prescribed authority by 30th April; and submission of audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority with a copy to the Commissioner by 30th June, and advance application for extension of approval at least three months before expiry.

Approval under section 35(1)(ii) requires research associations to keep separate accounts and file annual audited returns.
Approval under section 35(1)(ii) of the Income-tax Act is granted to the Society of Indian Plant Taxonomists, Allahabad, as an Association for tax recognition of scientific research, subject to maintaining separate research accounts, filing annual returns of scientific research activities by 30 April each year, and submitting audited annual accounts and balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; renewal applications must be filed three months before expiry.

Research approval requires separate research accounts, annual returns, audited accounts and timely renewal application.
Approval under Section 35(1)(ii) recognizes Dr. Jivraj Mehta Smarak Health Foundation as an institution eligible for research-related income-tax consideration, subject to maintaining a separate account for research receipts, furnishing annual scientific returns by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and Commissioner by 30th June, and applying for extension of approval before expiry.

Approval under section 35(1)(iii) requires institutional accounting, annual research returns, audited accounts, and timely renewal.
Approval is granted to the Social Policy Research Institute, Jaipur, under the Income-tax Act provision for institutions engaged in scientific research, subject to conditions: maintain separate accounts for research sums; furnish annual returns of research activities to the prescribed authority by 30 April; submit audited annual accounts, income and expenditure statements and a balance-sheet to the prescribed authority and the Commissioner of Income-tax by 30 June; and apply for renewal three months before approval expiry.

Research institution approval under income-tax provision - conditional on separate accounts, annual returns, audited accounts and renewal request.
Approval is granted to Bakul Finechem Research Centre, Bombay, as an approved institution under the income-tax provision for scientific research, categorised as an "Association", effective 1-4-1985 to 31-3-1987, subject to conditions: maintain separate research accounts; furnish annual scientific research returns to the prescribed authority by 30th April; submit audited annual accounts and balance-sheet to the prescribed authority and Commissioner of Income-tax by 30th June; and apply to the Central Board of Direct Taxes three months before expiry for extension, with late applications liable to rejection.

Approval under section 35(1)(ii) requires research institutions to meet strict reporting and audit compliance obligations.
Approval under section 35(1)(ii) recognises Shri Chitra Tirunal Institute as an approved institution for research-related tax purposes, subject to maintaining separate accounts for research receipts, filing annual returns of research activities to the prescribed authority by 30th April, submitting audited annual accounts and balance-sheet to the prescribed authority and copies to the concerned Commissioner of Income-tax by 30th June, and applying to the Central Board of Direct Taxes three months before approval expiry for extension.

Approval under section 35(1)(ii): research institution approval conditioned on accounting, annual returns, audited filings, and timely extension application.
Approval granted to Bhagawan Sri Ramana Maharshi Research Centre, Bangalore, as an approved institution for scientific research under the income-tax provision, categorized as an "Association," subject to maintaining separate research accounts, furnishing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and Commissioner by 30 June, and applying to the Central Board of Direct Taxes three months before approval expiry for extension; late applications may be rejected.

Excise duty exemption: floor coverings not charged where established practice led to non-levy during the specified period.
The Central Government directs that where an established practice resulted in non-levy of excise duty and special duty of excise on floor coverings manufactured without ordinarily machine-aided processes during a specified past period, the full excise and special duties that would otherwise have been payable shall not be required to be paid for those floor coverings to which that practice applied.

Excise exemption for matches confirms non-recovery of short-levied duty where labeling practice caused under-levy.
The Government directed that the portion of excise duty which, but for a prevailing practice of clearing matches under another manufacturer's label (where that manufacturer qualified for an exemption), would have been payable shall not be required to be paid in respect of matches on which duty was short-levied in accordance with that practice during the specified period.

Approval under section 35(1)(ii) - Rajkot Cancer Society must maintain separate research accounts and meet annual filing deadlines.
Approval of Rajkot Cancer Society as an approved institution under section 35(1)(ii) is subject to conditions: maintain separate accounts for research receipts; file annual returns of scientific research activities to the prescribed authority by 30 April; submit audited annual accounts and a balance-sheet to the prescribed authority and furnish copies to the Commissioner of Income-tax by 30 June; and apply to the tax board for extension at least three months before approval expiry.

Tax exemption under section 10(23C)(v) notified; charitable institution recognised for specified assessment years by central government.
Notification under section 10(23C)(v) of the Income-tax Act whereby the Central Government notifies Green Park Free Church, New Delhi, as eligible for the tax exemption under clause (23C)(v) for the assessment years stated in the notification, thereby formally recognising the institution's entitlement to the statutory tax treatment for that period.

Tariff classification change directs substitution of tariff headings in central excise exemption notifications to correct prior entries.
Directs exercise of Rule Eight powers under the Central Excise Rules, 1944 to deny specified earlier notifications in the manner set out in the annexed Table, effectuating administrative amendments to tariff entries. The notification substitutes revised tariff heading figures in the Tables annexed to Notification No. 55/86 Central Excises and Notification No. 222/86 Central Excises by replacing the previously stated figures with the substituted figures shown against the respective serial entries.

Charitable deduction recognition: notification designates Shri Arulmigu Mariamman Temple as qualifying for donor tax deductions statewide.
Notification designates Shri Arulmigu Mariamman Temple, Karuvalur, Coimbatore as recognized under sub-section (2)(b) of section 80G of the Income-tax Act, 1961 and notifies it as a place of archaeological and historical importance for the State of Tamil Nadu, invoking the Central Government's statutory power and recording the notification and file references.

Excisable goods sample removal allowed outside FTZ on duty payment, subject to import-export policy quantity limits.
The notification permits excisable goods produced or packaged within the Kandla Free Trade Zone to be taken outside the Zone for display as samples on payment of excise duty under section 3 of the Central Excises and Salt Act, 1944, subject to conditions and restrictions specified by the Development Commissioner. The combined quantity for display plus quantity permitted for sale under the Import and Export Policy must not exceed the Policy's limit for any unit in the Zone in a financial year.