Research institution approval under section 35(1)(iii) requires separate accounts and specified annual filings by fixed deadlines.
Approval is granted to Madras Institute of Development Studies as an Institution under clause (iii) of sub section (1) of section 35 for 1 4 1990 to 31 3 1991, subject to maintaining a separate research account, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 30 June each year.

Specification of Vigilance Officers: designates officers of and above Director (Vigilance) rank under section 138(1)(a)(ii) for Income tax Act.
The Central Government specifies that all officers of and above the rank of Director (Vigilance) of the State Vigilance Organisation are designated for the purposes of sub-clause (ii) of clause (a) of sub-section (1) of the Income tax Act, by official notification, thereby identifying those officers as falling within the scope of that provision.

Rescission of customs notification removes earlier exemption under the Customs Act by central government order.
Rescission of a prior customs exemption notification is effected under the executive power conferred by section 25(1) of the Customs Act, 1962, with the Central Government rescinding Notification No. 258/90-Customs dated 23 October 1990 and recording the action by Notification No. 35/91-Cus. dated 20 March 1991.

Exchange rate amendment: substituted customs valuation rates for specified currencies take effect, altering import valuation calculation.
Amendment substitutes the schedule entries for Serial Nos. 5-8 by replacing prior rates for Danish Kroners, Deutsche Marks, Dutch Guilders and French Francs with newly specified rates, effective from the stated effective date, thereby altering the exchange rates applied for customs valuation and stamp-related calculations.

Exemption amendment removes thermocol manufacturing usage phrase, narrowing excise exemption coverage for specified historical period.
The Government, invoking section 11C of the Central Excises and Salt Act, 1944, amends notification No. 23/90 Central Excises (N.T.) dated 18 June 1990 by omitting from its first paragraph the words "and used in the manufacture of articles of thermocol" appearing after the citation "1985 (5 of 1986)", thereby modifying the descriptive scope of the exemption relating to sheets, boards and blocks of thermcol for the period addressed by the notifications.

Approval under section 35(1)(ii) imposes institutional research accounting, annual reporting, and audited account obligations.
Approval is granted to Kerala Forest Research Institute, Peechi under section 35(1)(ii) as an Institution for 1 4 1990 to 31 3 1991, 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 31 May; and submitting audited annual accounts 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 30 June. Applications for extension must be made in triplicate three months before expiry, with six copies sent to the Secretary, DSIR if applicable.

Approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts compliance.
Approval is granted to the Science & Technology Entrepreneurship Park, University of Roorkee, Sahranpur, as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining separate accounts for research receipts, furnishing annual returns of research activities by 31 May each year, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and scientific authorities by 30 June each year. The approval is effective from 1 April 1990 to 31 March 1991 and the organisation is advised on the procedure and timing to apply for extension.

Approval under section 35(1)(iii) establishes institutional research exemption with annual returns and audited-account filing obligations.
Approval under section 35(1)(iii) is granted to Jain Vishva Bharati as an Institution, subject to maintenance of a separate account for scientific research receipts, furnishing annual scientific research returns to the Department of Scientific and Industrial Research by 31 May, and submission by 30 June of audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the scientific research department and the local income-tax authority. The approval is effective from 1 April 1990 to 31 March 1991 and the organisation is advised to apply for extension in advance.

Research institution approval requires separate research accounts and annual audited returns to tax and scientific authorities within prescribed deadlines.
Approval is granted to Skin Institute Research Society as an institution for research-related tax recognition subject to maintaining a separate account for research receipts, furnishing annual returns of 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 local Commissioner/Director of Income-tax (Exemptions) by 30 June each year.

Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account submissions.
Approval under Section 35(1)(ii) is subject to maintaining separate research accounts, filing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, and the relevant Commissioner/Director by 30 June. The approval covers 1 April 1990 to 31 March 1991 and requires timely application for extension through the tax authorities, with six copies to the Department of Scientific and Industrial Research where specified.

Research institution approval requires separate research accounts, annual scientific returns and audited accounts submission to authorities.
Approval as an Institution requires the organisation to maintain a separate account for scientific research, furnish annual scientific research returns to the central science department by 31st May, and submit audited annual accounts showing income, expenditure, assets and liabilities to the tax exemptions authority, the central science department and the local tax commissioner/directorate by 30th June; the approval is time limited and the organisation must seek extension through prescribed procedures.

Income-tax exemption notification: trust allowed exemption subject to exclusive application of income and specified investment modes.
Notification under clause (23C)(v) of section 10 notifies Shri Jagadamba Mandir Trust for specified assessment years subject to conditions that income be applied or accumulated wholly and exclusively to the trust's objects, that investments and deposits (except voluntary contributions held as jewellery, furniture, etc.) be restricted to forms specified in section 11(5), and that business income is eligible only if incidental to the objectives with separate books maintained.

Amendment to auxiliary duty notification: schedule updated to insert a new notification entry affecting customs exemptions.
The Central Government, exercising powers under section 25(1) of the Customs Act read with section 3(4) of the Finance Act, amends Notification No. 24/91-Customs by inserting a new serial entry in its Schedule identifying Notification No. 33-Customs, thereby extending the principal notification's miscellaneous exemption framework to include the newly referenced notification.

Customs exemption for inputs in manufacture of specified chapter 89 goods permits duty relief subject to break up entry requirement.
Exemption relieves raw materials, components and parts used in manufacture of specified chapter 89 goods from the whole of the customs duty specified in the First Schedule and from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, but if such manufactured goods are later intended to be broken up a bill of entry must be presented and the goods become chargeable with the duties payable as if imported and entered for home consumption on the date of that presentation.

Research expenditure approval under income tax law requires separate research accounts, annual returns, and audited submissions.
Approval under section 35(1)(ii) recognises The Birla Institute of Astronomy & Planetarium Sciences for research-related tax purposes for 1-4-1990 to 31-3-1992, conditional on maintaining separate research accounts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to specified tax and departmental authorities by 30th June; procedures for applying for extension of approval are prescribed.

Research institution approval: National Institute of Bank Management recognized under section 35, subject to annual reporting and audited accounts.
Approval is granted to the National Institute of Bank Management, Pune, as an Institution for purposes of the income tax provision on scientific research, conditional on maintaining separate accounts for research funds, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General (Exemptions), the Secretary, and the relevant Commissioner/Director of Income tax (Exemptions) by 30 June. The approval is effective from 1 April 1990 to 31 March 1991 and contains procedures for seeking extension.

Research approval under section 35 requires separate research accounts, annual returns and audited accounts by set deadlines.
Approval is granted to Northern India Textile Research Association as an association under section 35(1)(ii) subject to maintaining separate accounts for research, filing annual research activity returns by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General (Exemptions), the scientific research department secretary, and the local tax commissioner/director (Exemptions) by 30 June; approval applies from 1 April 1990 to 31 March 1991.

Research institution approval requires separate research accounts, annual returns to research department, and audited accounts filed with tax authorities.
Approval is granted to The Gujarat Institute of Area Planning as an institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act for 1 April 1990 to 31 March 1991, conditional on maintaining separate research accounts, filing annual scientific-activity returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary DSIR, and the local Commissioner/Director of Income-tax (Exemptions) by 30 June each year.

Commencement of Chapter XXC: tax provisions come into force in specified urban development and municipal areas.
Central Government appoints a commencement date for operation of Chapter XXC of the Income-tax Act, 1961 under section 269U, bringing specified urban and municipal areas within the Chapter's scope. The notification identifies the district of Gurgaon (specified tehsils and municipal limits), the Faridabad Complex, areas within eight kilometres of Gurgaon and Faridabad municipal limits, the Baroda Urban Development Area and City of Baroda, Ghaziabad Municipality, other Ghaziabad district areas regulated by the Development Authority, and areas notified under the Uttar Pradesh Industrial Area Development Act regulated by the New Okhla Industrial Development Authority.

Research institution approval under section 35 requires separate research accounts, annual returns, audited accounts and extension procedures.
Approval granted to Dr. Ramazini Research Institute of Occupational Health Services as an Institution under the research-expense provisions for 1-4-1990 to 31-3-1991, subject to maintaining separate research accounts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, DSIR, and the jurisdictional Commissioner/Director of Income-tax (Exemptions) by 30 June each year.