Notification under section 10(23C)(iv) designates Sevagram Ashram Prathisthan, Wardha, for specified assessment year tax recognition.
Central Government exercises power under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 to notify "Sevagram Ashram Prathisthan, Wardha" for the purposes of that sub-clause for the assessment year 1988-89 (Notification No. S.O.1995 dated 27-4-1988).

Section 10(23C)(iv) notification: institution granted tax-exempt status for specified assessment years under central government power.
The Central Government, exercising power under sub-clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies Sri Venkateswara Swamyvari Devasthanam, Amalapuram, for the purpose of that sub-clause and applies the recognition to specified assessment years, thereby conferring the statutory recognition relevant to exemption consideration under the provision.

Tax exemption notification under charitable institution clause recognizes The Bombay Humanitarian League for specified assessment years.
The Central Government notifies The Bombay Humanitarian League, Bombay, as qualifying under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, for the assessment years specified in the notification, thereby granting the institution recognition for the tax treatment provided by that sub-clause for those years.

Notification under section 10(23C)(iv): charitable institution recognised for tax exemption for specified assessment years.
Central Government notification under section 10(23C)(iv) recognises NAB Lions Home for Aging Blind, Pune as qualifying under that sub-clause for the specified assessment years, enabling the institution to be treated as within the statutory exemption category and to claim the income-tax benefits applicable to entities notified under that provision.

Notification under section 10(23C)(iv) recognises Shri Nasik Panchavati Panjropole for income-tax exemption for specified assessment years.
The Central Government notifies Shri Nasik Panchavati Panjropole, Nasik under section 10(23C)(iv) of the Income-tax Act, 1961, recognising the institution for the statutory purpose of that sub-clause for the specified assessment years and recording the official notification reference.

Tax exemption under clause 23C(iv) notified for Uttar Pradesh Sainik Punarvas Nidhi covering specified assessment years.
Central Government notifies Uttar Pradesh Sainik Punarvas Nidhi as eligible under the exemption provision corresponding to clause (23C)(iv) of the Income-tax Act for the assessment years 1984-85 to 1988-89, exercising powers conferred by that provision and recording the administrative filing reference.

Tax notification under section 10(23C)(iv) designates German Leprosy Relief Association Rehabilitation Fund as notified for relief.
Central Government notification under clause (23C)(iv) of section 10 of the Income-tax Act notifies German Leprosy Relief Association Rehabilitation Fund, Madras as eligible under that sub-clause for the specified assessment year, thereby recognising the fund for tax purposes.

Tax exemption recognition under 10(23C)(iv) notified for Sri Sri Vijoykrishna Ashram Relief Society for assessment year.
The Central Government, exercising powers under 10(23C)(iv) of the income tax statute, notifies Sri Sri Vijoykrishna Ashram Relief Society as qualifying under that sub clause for the assessment year 1988-89, thereby recognising the organisation for the purposes of the charitable exemption provision.

Section 10(23C)(v) notification: Sri Velur Devasthanam recognised for specified assessment years under income-tax law government
Notification under section 10(23C)(v) designates Sri Velur Devasthanam, Thanjavur, as within the scope of that sub-clause for the specified assessment years, the Central Government issuing the statutory notification to record the institution's status for income-tax purposes for the period identified in the notice.

Tax exemption under section 10(23C)(v): Sri Maridammavari Temple notified for specified assessment years.
The Central Government, under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notifies Sri Maridammavari Temple, Peddapuram, Andhra Pradesh, for the purposes of that sub-clause for the assessment years 1985-86 to 1988-89 by S.O.1764 dated 27-4-1988.

Excise exemption for diesel oil applies where specified laboratory tests are met, enabling levy only at a reduced duty rate.
Exemption limits excise duty on diesel oil under Heading No. 27.10 (excluding Sub-headings 2710.31, 2710.32 and 2710.39) to an amount calculated at a reduced rate where the diesel satisfies all specified conditions: smoke point under 10 mm, Ramsbottom carbon residue of at least 1/4% by weight, colour as dark as or darker than 0.04 normal iodine solution, and viscosity under 100 seconds by Redwood I viscometer at 37.8 C.

Amendment to Central Excise notification substitutes the phrase 'the raw naphtha' with specified petroleum products including benzene or toluene.
The Central Government, exercising powers under Sub rule (1) of Rule 8 of the Central Excise Rules, 1944, amends Notification No. 218/84 Central Excises by substituting, in the provisos, the words "the raw naphtha" wherever they occur with the words "the said petroleum products, benzene or toluene, as the case may be," thereby changing the textual reference used in the provisos to encompass those specified petroleum products and aromatic hydrocarbons.

Excise rebate rules amended to allow full duty rebate on tea and tighten export claim documentation requirements.
Amendment replaces the fixed per-kilogram concession with a rebate of the whole of the duty of excise paid on tea, omits clause (6) of the proviso, and revises claim procedure: exporters must apply to the Collector of Central Excise in Form B within the statutory limitation period and submit certified Bill of Lading or Shipping Bill, gatepasses or auction broker documentation as applicable, a detailed rebate work-sheet in a Collector-specified form, and any other documents the Collector may require.

Central excise exemption now permits remission of the whole duty paid, conditional on specified export documentation and application.
Amendment replaces a fixed per kilogram concession with entitlement to the whole of the duty of excise paid on the goods, omits a proviso clause and an item in Form B, and requires exporters to apply in Form B to the Collector of Central Excise within the statutory claim period with supporting documents including a customs certified Bill of Lading or Shipping Bill, gate passes for non auction purchases, broker catalogues and contracts for auction purchases, and any further documents the Collector may specify.

Auxiliary duty amendment removes a specific sub item from a customs exemption notification, altering the tariff entry.
The Central Government, exercising powers under section 25(1) of the Customs Act and a provision of the Finance Bill given force under the Provisional Collection of Taxes Act, amends Notification No. 90/88 Customs by directing that in the Table against Sl. No. 11, column (3), sub item (XIII) and its related entry shall be omitted, effecting a textual deletion that alters the auxiliary duty exemption entry in the original notification.

Customs notification amendment inserts two entries into the exemption schedule under statutory powers, updating auxiliary duty notifications.
Amendment to the customs exemption framework inserts Sl. Nos. 263 and 264 into the Schedule of Notification No. 87/88-Customs, adding references to Notification Nos. 144/88-Customs and 148/88-Customs dated 27 April 1988, pursuant to the statutory exercise of powers under the Customs Act and provisions of the Finance Bill given force via the provisional collection mechanism.

Exemption for rehabilitation aids expanded to include specified components and aids used in artificial limb manufacture.
The Central Government substitutes item (i) in Serial No. 19, column (4) of Notification No. 100/88, to cover goods used in the manufacture of artificial limbs and specified rehabilitation aids, including Somi Brace, Ash Brace, Taylor Brace, Four Post Collars, Thumb/Finger Splints, Axilla and Elbow Crutches, Walking Frames, Wheel Chair/Tricycle Components, Braille Shorthand Machine and Folding Can for Blind.

Tariff amendment adds sacks and bags of ethylene or propylene polymers to notification with specified ad valorem duty.
Central Government, exercising Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, amended Notification No. 65/87-Central Excises by inserting a new Table entry at S. No. 11 under Chapter 63.01 for sacks and bags made of polymers of ethylene or propylene, and prescribing an ad valorem duty for those goods.

Customs duty exemption for outboard motors: State Fisheries Corporation imports qualify for reduced ad valorem rate, relief on additional duty.
Exemption applies to outboard motors under Heading 84.07 imported by any State Fisheries Corporation for fitment to fishing boats; the basic customs duty is exempted to the extent it exceeds the amount calculated at the rate of 25 per cent ad valorem, and the whole of the additional duty under section 3 of the Customs Tariff Act is also exempted.

Auxiliary duty amendment modifies customs exemption schedule by inserting a new entry referencing an earlier customs notification.
The Central Government, invoking delegated power under the Customs Act and a Finance Bill provision given force by the Provisional Collection of Taxes Act, amends the Schedule to Notification No. 89/88 Customs by inserting a new serial entry: "50A. No. 275/87 Customs, dated the 8th July, 1987," thereby adding that earlier notification into the Schedule affecting auxiliary duty treatment.