Special duty of excise: Modvat notification amended to cite Finance Act provisions and update provisos.
Amendment substitutes clause (iic) and revises clause (2) of the first proviso to refer to the special duty of excise leviable under the Finance Act, and inserts an express reference to levy under the Finance Act into the third proviso, effectuated under rule 57A of the Central Excise Rules, 1944.

Effective special excise duty rates fixed for schedule goods: specified headings nil; other goods subject to a reduced excise rate.
The Central Government, under section 5A of the Central Excises and Salt Act and section 4(4) of the Finance Act, 1991, exempts goods in the annexed Table from that part of special excise duty exceeding the effective rates specified. The Table sets two categories: specified tariff headings and sub-headings attract a nil effective special duty; all other Schedule goods attract an effective special duty calculated as a percentage of the excise duty chargeable under the Central Excise statute, subject to existing notifications.

Research institution approval requires separate research accounts, annual returns, and audited accounts filed with authorities within prescribed timelines.
Approval is granted to The Bombay Textile Research Association as a research institution for tax purposes, conditional on maintaining a separate account for research receipts, filing annual returns of research activities to the Department of Scientific and Industrial Research by the prescribed date, 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 the prescribed annual deadline; the notification specifies the approval period and sets out the procedure for applying for extension.

Approval under section 35(1)(ii) confirms research-institution tax exemption subject to annual reporting and audited account submissions.
Approval is granted to P. J. Institute for Cardio-Pulmonary and Allied Medicine, Kadipur, Delhi, as an Institution for the purposes of section 35(1)(ii) of the Income-tax Act for 1-4-1990 to 31-3-1991, subject to maintaining separate research accounts, filing annual scientific research returns with the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June each year.

Approval under section 35(1)(iii): institute subject to separate research accounts, annual returns and audited accounts submission.
Approval is granted to The Kuppuswami Sastri Research Institute as an Institution under clause (iii) of sub-section (1) of section 35 of the Income-tax Act, subject to maintaining separate accounts for research receipts, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May each year, 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 30th June each year; the approval is time-limited and renewable by application.

Research institution approval granted under income tax rules; subject to separate research accounts, annual returns and audited accounts.
Approval is granted to Jawaharlal Nehru Centre for Advanced Scientific Research as an institution under clause (ii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining separate research accounts, furnishing annual scientific research returns to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and scientific authorities by 30 June. The approval is effective from 5 April 1990 to 31 March 1991 and includes prescribed procedures and timelines for applying for extension of approval.

Customs notification amendment revises scope of spectacle and ophthalmic goods eligible for specified airport customs treatment.
Amendment revises the annexed Table to the customs notification by substituting two scheduled sub-items to clarify that parts of spectacle frames, spectacles, sunglasses, rough ophthalmic blanks, spectacle frames, ophthalmic lenses, spectacle cases and their parts are included among the goods notified for specified airport customs purposes, effectuating the change through replacement of the existing item descriptions.

Research approval under section 35 requires separate research accounts, annual DSIR returns, and submission of audited accounts.
Approval under section 35(1)(ii) was granted to Decospin Research Foundation as an "Institution" subject to maintaining a separate account for research receipts; furnishing annual scientific research returns to the Secretary, DSIR 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 by 30 June. The approval is effective for the period specified and a renewal procedure, including advance application and additional copy requirements, is prescribed.

Research approval: university status granted subject to separate research accounts, annual returns and audited accounts filed by prescribed deadlines.
Gujarat Agricultural University is approved under section 35(1)(ii) as a University for the period 1 April 1990 to 31 March 1991, subject to maintaining separate accounts for sums received for scientific research; furnishing annual returns of scientific 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 Commissioner/Director of Income-tax (Exemptions) by 30 June each year.

Research institution approval requires separate accounting and annual audited filings under income tax rules, plus extension application procedure.
Approval is granted to Birla Research Institute for Applied Sciences, Birlagram as an Institution under section 35(1)(ii) subject to conditions: maintain separate accounts for scientific research; furnish annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31st May each year; and submit audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) having jurisdiction by 30th June each year. The approval is effective for the specified financial period and the organisation is advised on the procedure and copy requirements for applying for extension of approval.

Tax exemption approval for research institution requires separate research accounts, annual DSIR returns and audited accounts submission.
Approval is granted to Dalmia Institute of Scientific and Industrial Research, Rajgangpur as an Institution under clause (ii) of sub section (1) of section 35 for 1 4 1990 to 31 3 1991, subject to conditions: maintain separate research accounts; furnish annual research returns to the Secretary, Department of Scientific and Industrial Research by 31 May; and submit audited annual accounts to the Director General (Exemptions), the Secretary, and the Commissioner/Director (Exemptions) by 30 June. Renewal applications should be made in triplicate through the Commissioner/Director at least three months before expiry, with six copies sent to the Secretary in specified cases.

Research exemption approval under section 35(1)(ii) requires separate research accounts, annual returns and audited accounts compliance.
Approval under section 35(1)(ii) is granted to the association subject to conditions: maintain a separate account for scientific research; furnish annual returns of research activities to the Secretary, Department of Scientific and Industrial Research by 31 May; and submit audited annual accounts to the Director-General (Exemptions), the Secretary, and the local Commissioner/Director of Income-tax (Exemptions) by 30 June. The approval is time-limited and requires timely application for extension through the local Income-tax authority, with additional copies to the Secretary when applicable.

Approval under section 35(1)(iii) secures institutional recognition for scientific research subject to annual returns and audited accounts.
Approval under clause (iii) of sub section (1) of section 35 grants The Institute of Chartered Accountants of India recognition as an institution for scientific research for the period 1 4 1990 to 31 3 1991, subject to maintenance of separate research accounts, annual returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submission of audited annual accounts to specified tax and research authorities by 30th June; the notification also prescribes procedures for extension applications.

Section 35(1)(ii) approval requires separate research accounts, annual returns and audited accounts, plus extension application procedures.
Approval under section 35(1)(ii) recognises Grasim Medical Research Institute, Birlagram as an Institution for research-related tax exemption for 1-4-1990 to 31-3-1991, 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 research authorities by 30th June; the organisation must apply for extension of approval in triplicate through the Commissioner/Director at least three months before expiry, with exceptional late-application provisions and submission of six copies to the Secretary, Department of Scientific and Industrial Research.

Exchange rate amendment sets Belgian franc conversion rate under statutory authority, effective March 11, 1991.
Amendment to a customs notification substitutes the Schedule entry at serial number 3 to fix the exchange rate for Belgian francs at the newly prescribed figure, and declares that this rate will be effective from 11-3-1991, under the statutory powers conferred by the relevant stamp and customs provisions.

Charitable fund notification: Distress Relief Fund granted tax exempt status under section 10(23C)(iv) for specified years.
The Central Government, exercising powers under section 10(23C)(iv), notifies The Chief Minister's Distress Relief Fund, Kerala as an exempt charitable entity for specified assessment years, recognising the Fund for the purposes of that sub clause and enabling its treatment under the tax exemption mechanism provided by the provision.

Tax exemption recognition under section 10(23C)(v) grants notified status to Muslim Orphanage Committee, enabling income-tax relief.
The Central Government, invoking section 10(23C)(v) of the Income-tax Act, notifies Muslim Orphanage Committee, Tirunelveli, Tamil Nadu, as a charitable institution for the purpose of that sub-clause and confines the recognition to specified assessment years, thereby entitling the Committee to the tax treatment applicable to institutions notified under that provision for those years.

Tax exemption recognition under section 10(23C)(iv) grants notification status to Calcutta Zoroastrain Stree Mandal for the assessment year.
The Central Government, invoking the sub-clause of the income-tax exemption provision, issued S.O.1035 dated 6-3-1991 to notify Calcutta Zoroastrain Stree Mandal as a recognised institution for the assessment year 1989-90, thereby placing that year's receipts within the statutory exemption regime for notified charitable bodies.

Recognition under section 10(23C)(v) notifies the Institute, conferring tax exempt status for specified assessment years.
Central Government notification formally notifies The Institute of the Franciscan Missionaries of Mary Society, No. 10, Avanashi, Tamil Nadu, under the income tax provision specified by the sub clause, limited to assessment years 1988 89 and 1989 90, thereby applying the legal consequences of recognition under that sub clause for those years.

Tax exemption recognition under statutory provision confirms charitable institution status for specified earlier assessment years.
The Central Government notifies Shri Jain Swetamber Mandal, Bhadravati under the provision corresponding to clause (23C)(iv) of section 10, recognising the entity as a charitable institution for the purposes of tax-exempt treatment and specifying the assessment years to which that recognition applies.