Income tax exemption notification: Gandhigram Trust declared eligible under section 10(23C)(iv) for specified assessment years.
Central Government notification under the Income tax Act declares Gandhigram Trust, Gandhigram, Madurai, eligible for income tax exemption under the relevant sub clause of the clause in section 10 for the specified assessment years, identifying the trust by name and fixing the period of recognition.

Tax exemption under the income tax sub clause: SOS Children's Villages of India notified as qualifying for charitable exemption.
The Central Government notifies SOS Children's Villages of India, New Delhi as qualifying under the specified sub-clause of the income tax statute for charitable exemption, applying that recognition to the assessment years listed in the notification and thereby bringing the institution within the statutory exemption framework for income tax purposes.

Notification under section 10(23C)(iv) confirms recognition of Maharashtra State Council for Child Welfare for specified assessment years.
The Central Government, exercising powers under sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies The Maharashtra State Council for Child Welfare, Bombay for the purpose of that sub clause for specified assessment years; recorded in Notification No. S.O.2895 dated 10 5 1988.

Section 10(23C)(iv) notification: recognition of the Adult Training Centre for the Blind for specified assessment years.
The Central Government notification recognizes The Adult Training Centre for the Blind, Ahmedabad as meeting the conditions of section 10(23C)(iv) for the specified assessment years, enabling treatment of the institution under that tax provision for those years.

Tax exemption recognition under section 10(23C)(iv): Jnana Prabodhini notified as qualifying for the assessment year.
The Central Government, under the Income-tax Act provision corresponding to clause (23C) sub-clause (iv) of section 10, notifies Jnana Prabodhini, Pune as qualifying for that exemption provision for the assessment year 1988-89, thereby formally recognizing the institution's eligibility under the statute.

Tax exemption notification: Ahmedabad Textile Mills Foundation recognised under income tax law for specified assessment years.
The Central Government notifies The Ahmedabad Textile Mills Foundation as qualifying under the charitable exemption provision of section 10(23C), applying that recognition for the assessment years 1985-86 to 1988-89, by formal administrative notification with an official file reference.

Tax recognition under section 80G: temple notified as public worship place, subject to separate accounts and renovation only use.
The government notifies Arulmigu Kolanjiappar Thirukoil as a place of public worship for tax deductible donations, subject to maintaining separate books of accounts and using donations exclusively for temple renovation.

Place of public worship designation enables tax-deductible donations when gifts are used solely for temple renovation under conditions.
The Central Government designates Arulmigu Pathanjaleeswarar Devasthanam as a place of public worship of renown for income-tax purposes on the condition that the temple maintain separate books of account for the designated purpose and that donations received under the notification be utilised exclusively for the renovation of the temple.

Charitable donation recognition: temple notified as public worship site; donations limited to renovation and must be separately accounted.
Notification designates Sri Laxminarsimha Swamy Temple as a place of public worship of renown for tax deduction purposes, conditional on donations being used exclusively for temple renovation and on maintenance of separate accounts to record such donations and their application.

Place of public worship recognition enables donors tax deduction subject to separate accounts and exclusive renovation use.
Central Government notifies Arulmigu Thillai Amman Koil, Chidambaram as a place of public worship for the purposes of section 80G of the Income-tax Act, 1961 under clause (b) of sub section (2), subject to the condition that the temple maintain separate books of accounts and that donations received under this recognition be utilised exclusively for the renovation of the temple.

Tax deduction eligibility for a notified place of public worship; donations deductible when separately accounted and used only for renovation.
Notification designates Arulmigu Pranava Vyagrapureeswarar Thirukoil as a place of public worship of renown under section 80G for tax deduction purposes, subject to the temple maintaining separate books of account and using donations exclusively for temple renovation.

Tax deduction recognition for a temple granted, subject to separate accounts and donation use solely for renovation.
Notification designates Sri Subramanya Swamy Temple, Ulsoor, Bangalore, as a place of public worship of renown for tax-deduction recognition, subject to conditions that the temple maintain separate books of account for this purpose and that donations received be utilised exclusively for the renovation of the temple.

Tax deduction recognition for a temple granted subject to separate accounts and exclusive use of donations for renovation.
Notification designates the Sri Souriraja Perumal Temple, Thirukkannapuram, Nannilam Taluk, Tanjore District, as a place of public worship of renown throughout Tamil Nadu for tax-deduction eligibility under the Income-tax Act, on the condition that the temple maintains separate books of accounts and that donations received are utilised exclusively for the renovation of the temple.

Credit of duty for ethyl alcohol extended to outputs made in any factory of the same manufacturer, widening location eligibility.
Amendment expands the credit of duty for use of ethyl alcohol by substituting the proviso to allow credit where final products are manufactured inside the factory or in any other factory of the same manufacturer, and by replacing the prior Table with a substituted Table listing the specific final products and corresponding tariff headings eligible for the duty credit.

Exemption scope revised: pesticide exemption limited to goods under a specific subheading and subject to procedural conditions for off site use.
The notification narrows the exemption by substituting the broader chapter reference with a specific tariff subheading for pesticide preparations and adds a proviso that any use of the exempted goods outside the factory of production is allowed only subject to observance of the procedural requirements set out in Chapter X of the Central Excise Rules.

Exemption for component parts clarified: parts cleared as original equipment remain excluded if Chapter X clearance procedure is followed.
The substituted proviso to paragraph 7 excludes specified goods that are component parts of machinery, equipment or appliances when cleared from a factory for use as original equipment in the manufacture of that machinery, equipment or appliances, provided the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.

Exemption scope clarified: component parts used as original equipment excluded unless Chapter X procedure is followed.
The amendment substitutes the proviso to paragraph 5 so that the paragraph does not apply to goods that are component parts of any machinery, equipment or appliances cleared from a factory for use as original equipment in the manufacture of that machinery, equipment or appliances, provided the procedure set out in Chapter X of the Central Excise Rules is followed.

Tariff classification amendment replaces an existing tariff subheading in a central excise notification, altering the item code.
Under authority of sub rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government amends Notification No. 171/70 Central Excises by substituting the tariff subheading figures in the annexed Table: in column (2) against Sl. No. 24 the prior figures are replaced with the specified new figures, thereby effecting a reclassification of the item at that serial number.

Reference amendment to Drugs Prices Control Order expands applicable orders and clarifies which order governs excise exemption.
Amendment to Notification No. 245/83-C.E. replaces the words "paragraph 19 of the Drugs (Price Control) Order, 1979" in the opening paragraph with "the Drugs (Prices Control) Order, 1979 or the Drugs (Prices Control) Order, 1987, as the case may be," effectuated under Sub rule (1) of Rule 8 of the Central Excise Rules, 1944 to clarify which version of the Drugs Prices Control Order governs the notification's exemptions.

Exemption for excess sugar production: duty relief where production exceeds historical average, subject to production accounting.
Exemption from whole excise duty is provided for sugar produced in a factory during the specified season in excess of the average production for the corresponding seasons of three prior sugar years, applicable to sugars under Sub heading Nos. 1701.31 or 1701.39. Production computation must use Form R.G.1 or Collector specified records, exclude sugar from gur/khandsari/beet, include certain reprocessed in process products, and apply the averaging rule whereby a nil average permits exemption of the entire current production.