Customs exemption for newspaper imports allows reduced duty and waiver of additional duty subject to RNI certificate and use restriction
Exempts specified Chapter 85 electronic transmission equipment imported by registered newspaper establishments from customs duty in excess of a reduced ad valorem rate and from additional duty under section 3, subject to production of a Registrar of Newspapers for India certificate and an undertaking that the goods will remain in the importer's possession, control and use for a prescribed period and that any subsequent sale will require the Registrar's permission.

Approval under section 35(1)(ii) requires separate research accounts, annual scientific returns and audited annual accounts.
Approval is granted to Kasturba Health Society as an Institution under section 35(1)(ii), conditioned on maintaining a separate account for scientific research receipts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to specified tax and research authorities by 30 June. The approval covers 1 April 1991 to 31 March 1993 and includes procedures and timelines for applying for extension of approval.

Approval under section 35(1)(ii) establishes research accounting and annual reporting obligations for approved scientific associations now.
Approval under section 35(1)(ii) is granted to the Institute of Kidney Diseases and Research Centre as an Association for research-related tax purposes subject to conditions: maintain separate research accounts; furnish an annual return of scientific research activities 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, DSIR, and the Commissioner/Director of Income-tax (Exemptions) by 30th June. The notification sets the effective period and prescribes an application procedure for extension.

Research exemption approval granted; organisation must keep separate research accounts and file annual returns and audited accounts.
Approval was granted to Sri Hurkisondas Nurrotumdas Medical Research Society for research-related tax purposes as an "Association", subject to maintaining a separate account for research receipts, filing an annual return of scientific research activities to the Department of Scientific and Industrial Research by 31st May each year, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary of the Department and the local tax authority by 30th June annually.

Exchange rate determination: Russian Rouble conversion rate set for customs purposes, replacing prior notification and taking operative effect.
The Central Government fixes an exchange rate for conversion between the Russian Rouble and Indian currency under the statutory provision governing exchange rates for customs purposes, prescribing a specific conversion rate to be applied in customs valuation and related computations, and superseding the earlier notification with an indicated operative date for application.

Excise duty exemption for bhujia and chabena confirms non-levy practice prevents recovery of excise payable.
The government directs that the whole of the excise duty otherwise payable on Bhujia and Chabena under the specified tariff classification shall not be required to be paid in respect of those goods on which duty was not being levied pursuant to an established administrative practice during the earlier period, thereby preventing retrospective recovery of duty for clearances covered by that practice.

Auxiliary duty exemption for consumable imports by CSIRC added, amending customs notifications under statutory grant of powers.
Auxiliary duty exemption for consumable goods imported by CSIRC for biochemicals is effected by Notification No. 154/91-Cus (2-12-1991), which amends Notification No. 24/91-Customs by inserting Sl. No. 290 after Sl. No. 289 and referencing Notification No. 153-Customs (2-12-1991); the amendment is made under the Central Government's powers under the Customs Act and the Finance Act in the public interest.

Customs duty exemption for research consumables permitted when certified for use by publicly funded research institutions.
Exempts consumable goods imported by the Council of Scientific and Industrial Research Centre for Biochemicals from the whole of customs duty and the whole of the additional duty, conditional on production at importation of a Director's certificate to the Assistant Collector specifying description, quantity, value and that the goods are for use by publicly funded research institutions or universities for research.

Tax exemption notification grants charitable-status subject to exclusive income application and specified investment and accounting restrictions.
The notification designates Child Relief and You as eligible under clause (23C)(iv) of section 10 for specified assessment years, conditional on applying or accumulating income wholly and exclusively to its objects, restricting investments to modes in sub section (5) of section 11 (with limited exceptions for certain voluntary contributions), and excluding business profits unless the business is incidental and accounted for in separate books.

Research approval under section 35(1)(ii) requires separate accounting, annual returns and audited annual accounts for associations.
Approval is granted to the National Agricultural and Scientific Research Foundation, Calcutta as an association for tax recognition under the research expenditure provision, conditional on maintaining a separate research account, filing an annual research return to the Secretary, DSIR by 31 May, and submitting audited annual accounts to the Director-General (Exemptions), the Secretary, DSIR and the jurisdictional tax officer by 30 June. The approval runs from 1 April 1992 to 31 March 1994 and prescribes procedures and timelines for seeking extension.

Income tax exemption under section 10(23C)(iv) requires income applied wholly to institutional objects and investment limits.
Notification under section 10(23C)(iv) notifies Jnana Prabodhini Samshodhan Sanstha, Pune for certain assessment years subject to conditions requiring application or accumulation of income wholly and exclusively to its objects, restricting investments to modes specified in section 11(5) except for voluntary contributions held as articles, and excluding business income unless incidental to objectives with separate books of account.

Tax exemption under section 10(23C)(iv) granted, subject to exclusive application of income, permitted investments, and incidental business limits.
Notification under section 10(23C)(iv) notifies Shri Nasik Panchavati Panjarapol, Nasik-3, for specified assessment years subject to conditions: the assessee must apply or accumulate income wholly and exclusively to its objects; investments or deposits are limited to forms permitted for charitable receipts except voluntary contributions held as jewellery or furniture; and the notification does not apply to business income unless the business is incidental and separate books are maintained.

Exchange rate determination set for conversion into Indian currency, governing stamp duty and customs calculations.
The Central Government, exercising powers under the Indian Stamp Act and the Customs Act, prescribes specified rates of exchange for listed foreign currencies to be applied in converting between those currencies and Indian currency. The notification supersedes an earlier notification and fixes the conversion rates via a Schedule, which serves as the operative basis for computing stamp duty and for determinations under Section 14 of the Customs Act.

Excise duty exemption for certain food preparations prevents retrospective levy where prior non levy practice applied.
The Government directed that the whole of the duty of excise payable on food preparations intended for free distribution to economically weaker sections, which was not being levied during the specified past clearance period according to an established practice, shall not be required to be paid in respect of such clearances, thereby exempting those items from retrospective levy where the non levy practice applied.

Tax notification under section 10(23C)(iv) limits application of income, restricts investments, and confines incidental business income.
Notification under section 10(23C)(iv) notifies Jnana Prabodhini, Pune for assessment years 1991-92 to 1993-94 subject to conditions: apply or accumulate income wholly and exclusively to its objects; do not invest or deposit funds except in permitted forms (voluntary contributions in kind excepted); and exclude business profits unless incidental and maintained in separate books.

Tax exemption notification under clause (23) of section 10 conditions concessional status on compliance with income application and investment rules.
Notification under clause (23) of section 10 grants conditional tax-exempt status to the Haryana Cricket Association, Bhiwani for specified assessment years, provided the association applies or accumulates income per sub-sections (2) and (3) of section 11 as modified, restricts investment of certain non-voluntary funds to modes in sub-section (5) of section 11, refrains from distributing income to members except as grants to affiliated bodies, and treats business income as exempt only if incidental and recorded in separate books.

Tax exemption notification requires nonprofit to apply income solely to objects, restrict investments, prohibit member distributions, and limit business income.
The Central Government notifies the Gujarat Cricket Association for exemption under clause (23) of section 10 subject to conditions: income must be applied or accumulated exclusively for its objects in accordance with section 11 as modified; non-voluntary funds may not be invested in jewellery, furniture or other Board-notified articles and must be held only in modes specified in section 11(5); income must not be distributed to members except as grants to affiliated bodies; and business profits are excluded unless incidental and separately accounted for.

Tax exemption under section 10(23) granted with conditions restricting investment and distribution of income for the association.
Notification under clause (23) of section 10 notifies the Orissa Cricket Association, Cuttack for assessment years 1991-92 to 1993-94 subject to conditions: apply or accumulate income in accordance with sub-sections (2) and (3) of section 11 as modified; prohibit investment of funds (other than voluntary contributions) in specified tangible articles except in modes permitted by sub-section (5) of section 11; forbid distribution of income to members except grants to affiliated bodies; and exclude business income unless incidental and kept in separate books.

Scientific research approval requires separate research accounts and annual audited returns to tax and science departments.
The Society for Development Alternatives is approved as an Institution eligible under the scientific research tax provision, on conditions that it maintain a separate research account, file an annual return of research activities to the Department of Scientific and Industrial Research by 31st May, and submit audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the Secretary of the Department of Scientific and Industrial Research and the relevant Commissioner/Director of Income-tax (Exemptions) by 30th June each year.

Warehousing station designation under Section 9 enables Urse village to operate as a customs warehousing station.
The Central Board of Excise and Customs, exercising powers under Section 9 of the Customs Act, has declared the village of Urse in Taluka Vadgaon Maval, District Pune, Maharashtra, to be a warehousing station, thereby subjecting it to the customs warehousing regulatory regime.