Foreign contribution rules require annual FC-3 returns with audited balance sheet and nil-report obligation.
Amendments redefine Year as 1 April-31 March and require associations under section 6(1) and 6(1A) to file an annual return in Form FC-3, in duplicate, within sixty days of year end, including a nil report where applicable; transitional reporting must cover 1 Jan-31 Mar 1991. Rule 8(2) timing changes from January to April and replaces Form FC-9 with FC-3 submitted with a balance sheet and statement of receipt and payment; Form FC-9 is deleted.

Amendment to customs notification removes validity restriction, extending the operative scope of the exemption.
Amendment to Notification No. 64/90-Customs omits paragraph 2, thereby removing the validity restriction from that exemption notification. The Central Government, exercising its statutory amendment power under the Customs Act and invoking public interest, effected this change by Notification No. 39/91-Cus.

Extension of customs notification validity to prolong exemption applicability in support of domestic automobile industry development.
Under Section 66 of the Customs Act, the Central Government amended Notification No. 522/86-Customs by substituting the expiry date in paragraph 2 with a new later date, stating the amendment was made in the interest of development of the domestic automobile industry, thereby extending the notification's validity to prolong the applicability of the exemption.

Extension of validity period of specified customs exemption notifications under statutory power to prolong their operative expiry.
The Central Government, invoking statutory power, directs that each notification specified in the annexed Table shall be amended by substituting the earlier expiry date with a later expiry date in the particular paragraph indicated for each listed customs miscellaneous exemption notification, thereby extending the operative period of those exemptions.

Extension of validity of specified customs exemption notifications alters paragraph provisions to extend operative dates.
The Central Government amends specified customs exemption notifications by substituting or omitting paragraph 2 in each listed notification to extend or alter their operative dates: most substitutions replace the original expiry date with a later date, one notification's paragraph 2 is omitted, and one notification's paragraph 2 is entirely substituted to state its commencement.

Exchange rate amendment: substituted customs exchange rates for specified currencies, changing prescribed rates and setting a new effective date.
Amendment substitutes prescribed customs exchange rates for the Schedule entries at serial numbers 1 and 9, replacing them with updated rates for Austrian Schilling and Hong Kong Dollars, and fixes the effective date for those substituted rates as 29-03-1991 so the revised rates are operative for customs valuation from that date.

SSI exemption extended by substituting the prescribed expiry date and omitting a notification paragraph under section five A.
Government amends two Central Excise notifications affecting the SSI exemption: Notification No. 175/86-C.E. has its proviso expiry date substituted to extend the exemption period, and Notification No. 462/86-C.E. has paragraph 2 omitted, thereby changing that notification's operative content, pursuant to powers under section 5A of the Central Excises and Salt Act.

Research Institution Approval under section 35(1)(ii) subject to separate research accounts, annual returns and audited accounts.
K. J. Research Foundation, Madras, is approved as an Institution for the purposes of section 35(1)(ii) for a specified financial year, subject to maintaining a separate account for research receipts, filing annual returns of scientific research activities to the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to designated tax and departmental authorities by 30th June; instructions are given for timely application for extension of approval through the local tax authorities and direct submissions to the Department.

Approval under Section 35(1)(ii) granted for institutional research tax relief, with separate accounts and annual reporting obligations required.
Approval under Section 35(1)(ii) is granted to The Birla Institute of Scientific Research for 1-4-1990 to 31-3-1991, subject to maintenance of a separate research account, annual submission of scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submission of audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, and the jurisdictional Commissioner/Director by 30 June. The notification sets out the procedural steps for applying for extension of approval.

Research institution approval under section 35(1)(iii) requires separate research accounts and annual audited submissions to authorities.
Approval is granted to Central for Research and Development, Bombay, as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, subject to conditions: maintain a separate account for research receipts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director of Income-tax (Exemptions) by 30th June. The notification states the effective period and prescribes the procedure and copy requirements for applying for extension of approval.

Research approval under section 35(1)(ii) enables tax-exempt recognition subject to separate accounts, annual returns and audited reports.
Approval under section 35(1)(ii) was granted to the National Institute of Rock Mechanics (Kolar) for the year 1 April 1990 to 31 March 1991, subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year; and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant Commissioner/Director by 30 June each year.

Approval under section 35(1)(ii) granted to research institution, subject to separate accounts and annual audited filings.
Approval is granted to World Wide Fund for Nature--India as an Institution for purposes of research expenditure deduction under section 35(1)(ii) for the period 1-4-1990 to 31-3-1991, subject to conditions: maintain separate accounts for scientific research receipts; file annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General (Exemptions), the Secretary, DSIR, and the local tax authority by 30th June. The organisation must follow prescribed procedures for extension of the approval.

Exchange rate determination: Russian rouble conversion rate set for Customs purposes effective 22 March 1991.
The Central Government, under the specified sub-clause of section 14 of the Customs Act, determines a rupee conversion rate for one Russian rouble for purposes of section 14, supersedes the earlier notification, and declares the date from which that prescribed rate is effective for customs valuation and related procedures.

Research approval under section 35(1)(ii) requires separate research accounts and annual audited returns by fixed deadlines.
Approval was granted to the Nutrition Society of India, National Institute of Nutrition, Hyderabad, as an institution for research-related tax recognition subject to conditions: maintain separate research accounts; file annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31st May; and submit audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the relevant tax Commissioner/Director by 30th June. The notification specifies the approved organisation and the approval period and prescribes procedures for seeking extension of approval.

Approval under section 35(1)(ii) recognises institution status for scientific research with reporting and audit conditions.
Approval is granted to Amala Cancer Research Centre as an Institution under clause (ii) of sub-section (1) of section 35, subject to maintaining a separate account for scientific research receipts, furnishing annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by the prescribed annual date, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the local Commissioner/Director of Income-tax (Exemptions) by the stated annual date.

Research institution approval under section 35(1)(ii) requires separate accounts and annual returns each year.
Approval is granted to Jain Research Foundation Society, Gujarat, as an Institution under section 35(1)(ii) of the Income-tax Act for the stated financial year, subject to maintaining separate accounts for scientific research, filing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified authorities by 30th June. The notification sets the effective period and prescribes procedures and copy requirements for applying for extension of the approval.

Research institution tax approval requires separate research accounts and annual audited submissions under prescribed compliance deadlines.
Approval as an Institution for deduction of scientific research expenditure requires maintaining a separate research account, filing annual scientific research returns to the designated scientific department by the prescribed annual deadline, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the scientific department secretary and the local tax commissioner/director by the prescribed annual deadline; the approval is time-limited and subject to an advance application procedure for extension.

Institution approval for research expenditure - requires separate research accounts, annual returns and audited accounts filings.
Associated Electronics Research Foundation is approved as an Institution under section 35(1)(ii), subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) by 30 June each year; approval covers the stated financial year and extension procedures are prescribed.

Approval as research institution under section 35(1)(ii) requires separate research accounts, annual returns, and audited accounts.
Approval is granted to Non Ferrous Materials Technology Development Centre (NFTDC) as an approved institution under clause (ii) of subsection (1) of section 35 of the Income tax Act, subject to maintaining a separate account for research receipts, furnishing annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June. The approval is time limited and the organisation must follow prescribed procedures to apply for extension, including submission through the territorial tax authority and direct copies to the Department of Scientific and Industrial Research.

Research institution approval requires separate research accounts and annual audited returns to tax and research authorities.
Approval is granted to Haffkin Institute as a research institution under the tax provision, conditioned on maintaining a separate account for research funds, furnishing annual scientific research returns to the Secretary of the Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary of the research department, and the jurisdictional tax commissioner/director by 30th June each year.