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Notifies "Dohnavur Fellowship, Tamilnadu" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v): Dohnavur Fellowship granted notified status for specified assessment years.
Notification confers statutory recognition to Dohnavur Fellowship, Tamilnadu, as eligible under clause (v) of sub-section (23C) of section 10 for specified assessment years by formally notifying the institution for the purpose of income-tax treatment under that provision.
Notifies "Shree Kavle Math Samsthan, Bombay" u/s 10(23C)(v)
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Notification under section 10(23C)(v): charitable institution recognised for tax exemption applicability for specified assessment years.
Central Government notifies Shree Kavle Math Samsthan, Bombay under clause (v) of sub section (23C) of section 10 of the Income tax Act, 1961 by Notification No. S.O.1842 dated 19 5 1987, recognising the institution for the purposes of that clause for assessment years 1985 86 to 1987 88 and recording the exercise of the statutory power to confer that recognition.
Notifies "The Coimbatore Sree Ayyappa Seva Sangham" u/s 10(23C)(v)
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Notification under section 10(23C)(v): recognition of charitable institution for tax exemption for specified assessment years.
Central Government notifies The Coimbatore Sree Ayyappa Seva Sangham as entitled to tax exemption under section 10(23C)(v) of the Income-tax Act for the assessment years 1984-85 through 1987-88, recognising its charitable status for income tax purposes and specifying the temporal scope of that recognition.
Notifies "Arulmigu Sakthi Vinayagar Temple, Chingleput, Madras" u/s 10(23C)(v)
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Notification under section 10(23C)(v): Arulmigu Sakthi Vinayagar Temple specified for tax exemption for certain assessment years.
Notification declares Arulmigu Sakthi Vinayagar Temple, Chingleput, Madras, as recognised under the income tax provision corresponding to clause (v) of sub section (23C) of section 10, for specified assessment years, thereby making the temple eligible for the fiscal treatment provided by that clause for the stated period.
Notifies "Muslim Women Aid Society, Madras" u/s 10(23C)(iv)
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Charitable exemption notification under section 10(23C)(iv) confirms recognition of Muslim Women Aid Society for specified assessment years.
Central Government notification under 10(23C)(iv) of the Income-tax Act recognises Muslim Women Aid Society, Madras as eligible under that clause for the specified assessment years, formally placing the society within the statutory category for Income-tax Act purposes for those years.
Notifies "Voluntary Health Association of India, New Delhi" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) confirms tax-exemption recognition for Voluntary Health Association of India for specified years.
The Central Government notifies Voluntary Health Association of India, New Delhi under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, recognising the organisation for exemption purposes and limiting that recognition to the assessment years specified in the notification.
Notifies "Tibetan Homes Foundation, Delhi" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): Tibetan Homes Foundation granted notified status for specified assessment years under income tax law.
The Central Government, exercising the power under clause (iv) of sub section (23C) of section 10 of the Income tax Act, issues S.O.1790 dated 19 5 1987 notifying Tibetan Homes Foundation, Delhi for the purposes of that clause for the assessment years 1985 86 to 1987 88, thereby conferring the statutory recognition described in section 10(23C)(iv).
Notifies "National Society for Clean Cities--India" u/s 10(23C)(iv)
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Charitable status recognition under section 10(23C)(iv): notification grants tax-exempt recognition to an organization for specified assessment years.
The Central Government notifies "National Society for Clean Cities--India" under clause (iv) of sub section (23C) of section 10 of the Income tax Act, recognising the society for the tax-exemption regime and specifying the assessment years to which this recognition applies, with an official notification number and administrative file reference.
Notifies "Action for Food Production, New Delhi" u/s 10(23C)(iv)
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Income-tax exemption recognition confirms organisation's eligibility for specified assessment years under notified charitable clause and tax treatment.
The Central Government, exercising powers under section 10(23C)(iv) of the Income-tax Act, 1961, notifies Action for Food Production, New Delhi as eligible under that clause for the assessment years 1985-86 to 1987-88, thereby classifying the organisation for income-tax purposes pursuant to the notified charitable provision.
Notifies "Assam Rifles Group Insurance Scheme, Shillong" u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv) notified for Assam Rifles Group Insurance Scheme, confirming its tax-recognition.
The Central Government, invoking clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies the Assam Rifles Group Insurance Scheme, Shillong for the purpose of that clause, thereby recognising the Scheme for the specified assessment year under the Act.
Notifies "Indian Council for Child Welfare, New Delhi" u/s 10(23C)(iv)
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Income tax exemption recognition under clause for charitable entities notified, conferring eligibility for specified assessment years.
The Central Government, exercising the statutory power to notify qualifying charitable entities for income tax exemption, recognised the Indian Council for Child Welfare under the exemption category corresponding to clause (iv) of sub-section (23C) of section 10 for the stated assessment years, thereby formally conferring notification-based eligibility for those periods.
Notifies "Sri Sassoon David Trust Fund, Bombay" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) confirms trust recognition for tax-exemption purposes by central government for specified years.
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies Sri Sassoon David Trust Fund, Bombay as recognised for the purposes of that clause for specified assessment years, formally conferring the statutory status required for tax-exemption eligibility under the provision.
Amends Notification No. 79/85-Cus.
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Customs exemption scope expanded to include parts and accessories, extending relief under the prior tariff notification.
Amendment inserts the phrase "and parts and accessories of the aforesaid articles" into the existing customs exemption notification, thereby extending the exemption to include parts and accessories of the specified articles and aligning them with the exemption regime applicable to those principal articles.
Exemption to coffee
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Customs exemption limits export duty on coffee, capping payable duty per quintal under the tariff heading.
The Central Government grants a customs exemption for coffee exported from India, superseding notification No. 135/87 Customs, and limits customs duty on coffee under Heading No. 1 of the Second Schedule to the Customs Tariff Act, 1975 so that duty payable does not exceed Rs. 170 per quintal; the exemption is issued in the public interest by notification No. 220/87 Cus dated 19 May 1987.
Exemption to cinematograph films purchased by the Directorate of film festival
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Excise exemption for cinematograph films permits duty-free supply to Directorate of Film Festival, subject to post-sale intimation and duty repayment.
Exemption from excise duty is granted for prints of cinematograph films purchased by the Directorate of Film Festival for government exhibition abroad. If the films are sold or disposed of after clearance, the Corporation must within one month inform the proper officer of the circumstances and pay the duty that would otherwise have been payable; the proper officer may waive the time limit if satisfied that sufficient cause prevented timely compliance.
Central Government specifies the " 3-Year IDBI Capital Bonds " issued by the Industrial Development Bank of India, Bombay u/s 193(iib)
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Specification of three-year IDBI Capital Bonds under section 193 proviso clarifies qualifying securities for tax withholding.
The Central Government, under the proviso to section 193 of the Income tax Act, specifies the three year IDBI Capital Bonds issued by the Industrial Development Bank of India, Bombay, as the instruments to be treated as qualifying securities for the purposes of that proviso, thereby clarifying their treatment for withholding tax application under the cited provision.
Amends Notification No. 251/86-Cus.
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Extension of exemption notification extends validity by substituting the expiry date under customs notification issued by Central Government
Amends an existing customs exemption notification by substituting the expiry date specified in paragraph 2 of Notification No. 251/86-Cus, thereby extending the period of effect of the exemption provision in the principal notification; the amendment is limited to the temporal extension and does not modify other operative terms.
Sikka as warehousing station
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Warehousing station designation under Customs law confirms locality's qualification for bonded storage and Customs warehousing operations.
Declaration designates Village Sikka in Jamnagar district as a warehousing station under statutory Customs authority by formal notification, identifying the place and recording the issuing reference and date to enable application of Customs warehousing and bonded storage regulatory framework.
Velavadi as warehousing station
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Warehousing station designation enables Velavadi to support export-oriented undertakings under the Customs Act.
Declaration designates Village Velavadi in Nagari Taluk, Chittoor district, Andhra Pradesh, as a warehousing station under the Customs Act to facilitate establishment of export-oriented undertakings, specifying territorial scope and the administrative purpose of enabling warehousing facilities for units operating solely for export.
Amends Notification No. 213/85-Cus.
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Customs exemption extension: notification expiry date substituted to extend the exemption period under statutory authority.
Central Government exercises statutory authority to amend Notification No. 213/85-Customs by substituting the expiry date in paragraph 2 with a later terminal date, thereby extending the period during which the exemption remains operative; the amendment is made pursuant to the Customs Act and on grounds of public interest and is limited to the date substitution without altering other terms of the notification.

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