Research approval under income-tax clause grants institution status subject to separate research accounts, annual DSIR returns and audited filings.
Approval is granted to the National Society for the Prevention of Blindness India, Dr. Rajendra Prasad Centre for Ophthalmic Sciences, as an Institution for research purposes, on condition that it maintains separate accounts for research funds, furnishes annual research activity returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submits audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the appropriate tax commissioner by 30th June each year.

Research institution approval requires separate research accounts and annual audited returns to tax and research authorities.
Approval is granted to Pan Asian Management for Rural Research Organisation as an institution for research-related tax recognition, conditional on maintaining a separate account for scientific research, furnishing annual returns of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st 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 Commissioner/Director of Income-tax (Exemptions) by 30th June each year.

Tax exemption for notified charitable society limited by exclusive income application and prescribed investment and business conditions.
Notification notifies Tagore Society for Rural Development, Calcutta under section 10(23C)(iv) for assessment years 1991 92 to 1993 94 subject to conditions: income must be applied or accumulated wholly and exclusively to the society's objects; investments or deposits of funds must be only in forms/modes specified in section 11(5) except for voluntary contributions kept as jewellery, furniture, etc.; and the notification does not apply to business income unless incidental to objectives and maintained in separate books.

Tax exemption notification under section 10(23C)(iv) - Yusuf Meharally Centre notified, granting recognized status for specified assessment years.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10, notifies Yusuf Meharally Centre, Bombay as recognized under that provision for assessment years 1988 89 and 1989 90.

Charitable exemption notification: Population Services International granted tax-exempt status subject to application, investment and business conditions.
Notifies Population Services International, New Delhi, as a recipient of a tax exemption under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act for assessment years 1989-90 to 1991-92, subject to conditions that income be applied or accumulated wholly for the objects of the organisation, investments be limited to modes specified in section 11(5) (excluding certain voluntary contributions held as articles), and business income be excluded unless incidental to objectives with separate books maintained.

Partial exemption from auxiliary customs duty on copper and precious metals from toll smelting, subject to origin and documentary conditions.
Partial exemption from auxiliary duty applies to specified copper and certain precious metal imports produced by toll smelting or toll processing of copper reverts, spent anodes or anode slime sent out of India. The exemption confines the non exempt duty to toll costs (labour, materials excluding the goods sent out, and other processing charges) plus insurance and freight both ways. The exemption is conditional on import within a limited period after export for toll work and sufficient evidence that the imported goods were obtained from that toll processing.

Auxiliary duty exemption on component parts for initial machinery setup limits duty to rate on the complete imported article.
Exempts from auxiliary duty that portion in excess of the amount computed at the rate leviable on the complete article where component parts listed in the First Schedule are imported for initial setting up, assembly or manufacture of specified machinery, provided the Assistant Collector is satisfied of their requirement and subject to the conditions of Notification No. 155/86-Customs.

Auxiliary duty exemption on imported medical electronic parts reduces duty where parts are proven necessary for manufacture, subject to conditions.
Exempts auxiliary customs duty on imported component parts required for manufacture of medical electronic equipment under Chapters 85, 90 or 98, excluding parts containing specified semiconductor devices, LEDs, micro circuits and non-paper capacitors; exemption limited to the amount not exceeding auxiliary duty computed at the rate applicable to the complete equipment, contingent on proof to the Assistant Collector of Customs and compliance with conditions in notification No. 235-Customs (as amended).

Partial exemption from auxiliary duty on imported exposed cinematograph film limits duty to value based on print cost and freight.
Exemption reduces auxiliary customs duty on imported exposed cinematograph film by permitting duty only up to an amount calculated on the value representing the cost of the film print and the freight and insurance charges incurred for that print.

Auxiliary duty exemption caps customs levy on imported aircraft simulator components to the aircraft component parts duty rate.
Exempts imported component parts of aeroplane and other aircraft simulators falling within Chapter 88 from that portion of auxiliary customs duty which exceeds the amount calculated at the rate leviable on component parts of aeroplanes or other aircraft under the Finance Act and any relevant notification in force, superseding the earlier March 1991 notification.

Auxiliary duty cap: exemption limits additional customs duty where goods are partially or wholly exempt from basic customs duty.
The notification exempts goods partially or wholly exempt from basic customs duty from that portion of auxiliary customs duty which exceeds an ad valorem threshold of 25 per cent of the value of such goods, subject to valuation rules and the conditions attached to the original exemption notifications.

Auxiliary customs duty cap: specified imported goods exempted from excess ad valorem duty above set threshold.
Exempts specified imported goods from auxiliary customs duty to the extent that such duty exceeds a prescribed ad valorem rate, by applying an ad valorem cap to items listed by Customs Tariff Chapter in the annexed Table; includes a definitional proviso excluding low flash-point hydrocarbon oils from the term "lubricating oil."

Partial exemption from auxiliary customs duty caps excess levy on goods exempt from basic customs duty, subject to notification conditions.
The Central Government exempts from that part of auxiliary customs duty which exceeds an amount calculated at a five per cent ad valorem rate those goods that are partially or wholly exempt from basic customs duty by virtue of specified prior notifications; this relief supersedes an earlier notification and is conditional upon any terms attached to the underlying exemption notifications.

Exemption from auxiliary customs duty applies to goods exempt from basic customs duty subject to original notification conditions.
Exemption from auxiliary customs duty is granted for goods wholly or partly exempt from basic customs duty by virtue of specified prior notifications. The exemption applies to the whole of the auxiliary duty leviable under the Finance Act, but remains subject to any conditions attached to the original notifications that confer exemption from basic customs duty.

Exemption from auxiliary customs duty: specified imported goods listed by tariff chapters are relieved from auxiliary duty on import.
The Central Government exempts the goods specified in the annexed Table and falling within the listed Chapters of the First Schedule to the Customs Tariff Act from the whole of the auxiliary duty of customs leviable under the Finance Act when imported into India. The Table itemises particular goods by chapter and description and the notification supplies technical definitions and qualifying tests for key fuel categories and for electrical measuring and control instruments that delimit the scope of the exemption.

Auxiliary duty cap on crude petroleum limits excess customs levy on imports under government notification to a specified per tonne amount.
Central Government exempts imported Crude Petroleum under Customs Tariff Heading No. 27.09 from that portion of the auxiliary customs duty which exceeds a specified per tonne amount, thereby capping the auxiliary duty payable on such imports and superseding the earlier notification.

Manufacture in bond permitted with payment of special excise duty, subject to existing bond conditions for subsequent export.
Where excisable goods liable to special duty of excise are permitted to be manufactured in bond under the Central Excise rule, such manufacture in bond from those goods is authorised for the purposes of the Finance Act provision, subject to the same conditions that govern manufacture under the enabling rule, and the present notification supersedes the earlier notification.

Exemption from special excise duty: goods made in free trade zones or export-oriented units are relieved from the entire duty.
Goods produced or manufactured in a free trade zone or in hundred per cent export-oriented undertakings are exempted from the whole of the special duty of excise leviable under the applicable statutory provision for goods falling under the Schedule to the Central Excise Tariff Act, 1985 when produced in the specified units.

Set-off of special excise duty on inputs permits exemption equal to duty already paid on inputs used in manufacture.
The Central Government exempts finished goods from special excise duty to the extent equivalent to special duty already paid on inputs used in their manufacture, subject to applicability only where specific notifications exempt those goods to the extent of duty paid on the specified inputs; the 1991 notification supersedes the earlier notification.

Rebate of special excise duty: export rebates extended to special excise subject to the same conditions as excise duty rebates.
A rebate of the special duty of excise is allowed on goods exported outside India, excluding Nepal and Bhutan, where a rebate of excise duty has been permitted under the Central Excises and Salt Act, 1944 by notification under Rule 12 or 12A or by declaration under rule 191A; the special duty rebate is subject to the same conditions, procedures and exclusions as the excise duty rebate and the notification supersedes the earlier analogous notification.