Research institution approval requires separate accounts and annual audited reporting to preserve tax deduction eligibility.
Approval is granted to Bhartiya Bhasha Parishad, Calcutta as an Institution for research-related tax purposes for 1 April 1988-31 March 1989, subject to maintaining separate research accounts, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet to the prescribed authority and tax offices by 30 June, and applying for renewal before approval expiry.

Approval under section 35(1)(iii): institution approved subject to separate research accounts, annual returns and audited submissions.
Approval under section 35(1)(iii) was granted to the Society for Fundamental Research and Development, Delhi for 1 April 1988 to 31 March 1989, subject to maintenance of a separate research account, annual returns of scientific research activities to the prescribed authority by 31 May, submission of audited annual accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the concerned Commissioner, and prior application for extension before approval expiry.

Approval under section 35(1)(ii) requires institutions to keep separate research accounts and file annual audited returns.
Approval to the Institute of Indian Foundrymen, Calcutta, under section 35(1)(ii) is granted as an Institution for research recognition, effective 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheets by 30 June to the prescribed authority and tax offices, and applying for extension before approval expiry.

Tax exemption notification recognises charitable trust under income tax section for a specified assessment year.
Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, 1961, notifies "Sri Sathya Sai Central Trust, Brindavan, Bangalore" for the purpose of that sub clause for the assessment year specified in the notification, thereby recording the trust's recognition under the provision.

Research institution approval requires annual audited accounts, separate research accounts and timely renewal application filing.
Approval of Vivekanand Medical Research Society as an institution under clause (ii) of sub section (1) of section 35 is effective from 1 April 1988 to 31 March 1989 and is subject to conditions: maintain separate accounts for research receipts; furnish annual research activity returns by 31 May; submit audited annual accounts, income and expenditure statement and balance sheet to the prescribed authority by 30 June with copies to tax authorities; and apply for extension before approval expiry to avoid rejection.

Validity extension: notification 234/86-Cus expiry date advanced to extend exemption applicability under Customs Act powers.
The Central Government, under sub-section (1) of section 25 of the Customs Act, 1962, amends Notification No. 234/86-Customs by substituting in paragraph 2 the words "31st day of March, 1989" with "31st day of March, 1990", thereby extending the notification's expiry date and continuing its operative effect for an additional year.

Extension of notification validity updates expiry date, prolonging Customs exemption period under statutory power authority.
The Central Government, under sub section (1) of Section 25 of the Customs Act, 1962, amends Notification No. 111/84 Cus. by substituting in paragraph 2 the words "31st day of March, 1989" with "31st day of March, 1990", thereby extending the expiry date of the notification and prolonging the operative period of the exemption set out in that paragraph.

Customs amendment updates prior exemption schedules by inserting and removing specified notification entries under delegated powers.
The Central Government, invoking powers under the Customs Act and the Finance Bill given provisional force, directs specific amendments to the Schedules of earlier customs exemption notifications: insertion of a new serial entry referencing a newly issued notification and omission of an existing serial entry, thereby adjusting the exemptions listed in those schedules as a procedural exercise of delegated legislative power in the public interest.

Customs exemption for goods imported for offshore oil exploration conditioned on an empowered committee certificate at clearance.
The Central Government exempts specified goods imported for off shore oil exploration or exploitation from the whole of customs duty and any additional duty under the Customs Tariff Act, subject to production at clearance of a certificate issued by the Member Secretary of the Empowered Committee on the Indigenisation of Oil Field Equipment and Services certifying the goods are essential; the exemption covers an enumerated list of equipment, sub assemblies, spares and consumables and operates for the period specified in the notification.

Tariff amendment extends exemption period and revises tariff codes, changing which goods qualify under the exemption.
Amendment substitutes the notification's expiry date to 31st day of March, 1990 and modifies the Annexure by substituting specified tariff headings and subheadings, adding an alternative tariff code in one entry, and omitting a particular tariff item figure, thereby altering goods qualifying for the exemption and their Central Excise classification.

Excise exemption for solar photovoltaic cells added, extending relief to inputs used in manufacture of listed goods.
Amendment inserts S. No. 19 to Notification No. 205/88-C.E., exempting solar photovoltaic cells when consumed in the manufacture of goods specified at S. Nos. 1 to 17, under the power conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, as necessary in the public interest.

Jurisdiction extension: assigns territorial area to Chief Commissioner (Administration) under income-tax statute, subject to future notifications.
The notification assigns territorial jurisdiction over the State of Sikkim to the Chief Commissioner (Administration) headquartered at Calcutta under the Income-tax statute, conditions the Chief Commissioner's performance on any future notifications issued under other statutory provisions, and specifies the commencement of the notification.

Approval for scientific research institution enables tax-exemption compliance contingent on annual returns and audited accounts submission.
Approval as an approved institution for scientific research is conditional on maintaining separate accounts for research receipts, filing annual returns of research activities with the prescribed authority by the annual deadline, submitting audited annual accounts and balance sheet to the prescribed authority and specified tax offices by the prescribed date, and applying for extension of approval before expiry, with late applications liable to rejection.

Research approval under section 35(1)(ii) grants tax recognition subject to separate accounts and annual reporting requirements.
Approval was granted to Dr. Jivraj Mehta Smarak Health Foundation, Ahmedabad as an approved institution for scientific research under the category "Association," subject to maintaining separate accounts for research receipts, furnishing prescribed annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheets to the prescribed authority and tax offices by 30th June, and applying for extension before expiry. The approval is effective from 1 April 1988 to 31 March 1989.

Research institution approval under section 35(1)(iii) requires separate research accounts, annual audited returns and timely renewal.
Sangit Mahabharti is approved as an Institution under clause (iii) of sub section (1) of section 35, subject to maintaining a separate account for research receipts, furnishing annual returns of scientific research by 31st May, submitting audited annual accounts and balance sheet to the prescribed authority and tax offices by 30th June, and applying for renewal before the approval's expiry to avoid rejection.

Approval under section 35(1)(ii) of Income-tax Act: research institution approved subject to reporting, accounts, and renewal conditions.
Approval is granted to the United Planters Association of Southern India, Coonoor, as an institution for purposes of the Income-tax Act, subject to maintaining a separate account for research receipts and furnishing annual returns of research activities to the prescribed authority. The association must submit audited accounts, income and expenditure statements, and a balance-sheet to the prescribed authority with copies to the tax board, exemption office, and relevant Commissioner by the annual deadline, and must apply for extension of approval before expiry.

Approval under section 35(1)(ii) for research association requires separate accounts, annual returns, audited filings and timely renewal.
Approval under section 35(1)(ii) is granted to Dr. Patani Scientific and Industrial Research, Bombay, as an Association subject to conditions: maintain separate research accounts; file annual research activity returns by 31st May; submit audited accounts, income and expenditure statements and balance-sheet to the prescribed authority and designated tax offices by 30th June; and apply for renewal before approval expiry, with the approval effective from 1 April 1988 to 31 March 1989.

Central Excise amendment expands covered goods to include tea and tea waste under the applicable tariff heading.
Exercising powers under rule 191B, the Central Government amends Notification No. 53/59-Central Excises by substituting Serial No. 18 in the annexed Table to cover tea falling under sub-heading 0902.90 of the Schedule to the Central Excise Tariff Act, 1985 and tea, including tea waste, falling under Heading 09.02 of that Schedule.

Validity extension of customs exemption notification extends its expiry date under statutory executive power.
The Central Government, exercising its statutory executive power under the Customs Act, amends Notification No. 19/85-Cus. by substituting the expiry date in paragraph 2 of the original notification with a later date, thereby extending the validity period of that miscellaneous exemption notification issued by the Ministry of Finance, Department of Revenue.

Approval under section 35(1)(ii) - institution approved subject to separate research accounts, annual returns, audited accounts and renewal requirement.
Approval under section 35(1)(ii) is granted to Dr. Ramazini Research Institute of Occupational Health Services, Pune, as an Association, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities to the prescribed authority by 31st May; submit audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and tax authorities by 30th June; and apply for extension before expiry to avoid rejection.