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Notifications
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Amendment to Notification No. 63/87-C.E. [Ch. 59]
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Excise notification amendment: substitutes rate entry in Schedule for specified serial entry under Central Excise Rules.
The Central Government, under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, amends Notification No. 63/87-C.E. by substituting the entry in column (4) of S. No. 10 in the annexed table with "5%", thereby modifying the tariff/exemption table entry for that serial number.
Sittings of Additional Benches of I.T. Settlement Commission
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Designation of Additional Benches under statutory power: places specified for expanded Income tax Settlement Commission sittings.
The Central Government, exercising its authority to specify places for additional Benches of the Income tax Settlement Commission, amended Notification No. S.O. 569(E) dated 10 June 1987 by substituting the previous phrase describing the place of an additional Bench with wording identifying two specified locations as the places for additional Benches, thereby formally designating those locations through textual amendment of the earlier notification.
Sittings of Additional Benches of W.T. Settlement Commission
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Additional Benches designation: Calcutta and Madras added as places for Wealth tax Settlement Commission under section 22BA.
Central Government, exercising powers under sub section (6) of section 22BA of the Wealth tax Act, 1957, amends Notification No. S.O. 570(E) dated 10th June, 1987 by substituting words to designate Calcutta and Madras as the places at which the Additional Benches of the Wealth tax Settlement Commission shall sit.
Amendment to Notification No. 275/87-Cus. [Ch. 29]
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Customs tariff amendment substitutes a higher ad valorem rate and omits a prior paragraph, changing the duty structure.
Under powers of sub-section (1) of Section 25 of the Customs Act, 1962, the amendment substitutes the ad valorem component in the opening paragraph of Notification No. 275/87 Cus with a higher ad valorem rate while retaining the stated per tonne charge, and omits paragraph 2 of the original notification.
Amendment to Notification No. 118/88-C.E. [Ch. 85]
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Amendment to excise tariff substitutes prior rate per square metre with a revised fixed rate.
The Central Government, under Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, amends Notification No. 118/88-Central Excises by substituting the entry in the annexed Table at S. No. 1, column (4) with a newly specified per square metre rate, thereby changing the quantifiable condition for that exemption category.
Amendment to Notification No. 60/87-Cus. [Ch. 84]
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Customs exemption amendment removes a specified sub item and its ad valorem concession from the exemption schedule.
Amendment removes a specified sub-item from column three of the Table annexed to the original customs exemption notification and deletes the corresponding ad valorem entry in column four, pursuant to the powers vested in the Central Government under Sub-section (1) of Section 25 of the Customs Act, 1962, thereby modifying the scope of the referenced exemption.
Exemption to sight saving equipments and their accessories and spare parts falling within Chapters 84, 85, 90 or 98
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Customs exemption for sight-saving equipment removes basic and additional customs duty on specified ophthalmic imports.
Exemption specifies that listed sight-saving equipment, accessories and spare parts imported into India and falling within Chapters 84, 85, 90 or 98 are exempted from the whole of basic customs duty and the whole of additional customs duty under the Customs Tariff Act; the attached Table enumerates the covered ophthalmic instruments, consumables and diagnostic and therapeutic devices.
Amendment to Notification No. 65/88-Cus. [Ch. 84]
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Customs exemption for ophthalmic equipment clarified by substituting a precise list of eligible devices under the tariff notification.
Amendment revises a customs notification by substituting item (B) with a detailed list of ophthalmic equipments eligible for exemption, enumerating specific devices and instruments - from contact lens inspection and measurement tools to microscopes, lasers, surgical imaging systems, cryo and polishing machinery, diagnostic instruments, and operating lights - thereby clarifying the scope of tariff relief for imported ophthalmic devices and guiding customs classification.
Notifies "Sri Venkatesa Devasthan Trust, Bombay" u/s 10(23C)(iv)
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Section 10(23C)(iv) notification recognizes a charitable trust, enabling tax-exempt treatment for specified assessment years.
The Central Government, invoking Section 10(23C)(iv) of the Income-tax Act, issued Notification No. S.O.1987 dated 26-4-1988 notifying Sri Venkatesa Devasthan Trust, Bombay as covered by that sub-clause for the assessment years 1986-87 to 1988-89, thereby specifying the trust's recognition and the temporal scope for the tax treatment provided under the provision.
Notifies "The Congregation of the Fransciscan Sisters of the Presentation of the Blessed Virgin Mary, Coimbatore" u/s 10(23C)(iv)
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Tax exemption under section 10(23C)(iv) notification recognizes a religious congregation for specified assessment years period.
The Central Government notifies The Congregation of the Fransciscan Sisters of the Presentation of the Blessed Virgin Mary, Coimbatore, as eligible for tax exemption under section 10(23C)(iv), specifying its application for the assessment years 1985 86 to 1988 89.
Notifies "Manav Sewa Sangh, Vrindavan, U. P." u/s 10(23C)(iv)
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Income tax exemption notification: Manav Sewa Sangh designated under charitable sub clause, entering the tax exemption framework for an assessment year.
Manav Sewa Sangh, Vrindavan, Uttar Pradesh is formally notified by the Central Government for the purposes of the charitable sub clause of the Income tax Act for the specified assessment year, placing the organisation within the statutory exemption framework for that year.
Notifies "The Indian National Trust for Art and Cultural Heritage, New Delhi" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) recognises a cultural heritage trust's status for an assessment year.
Notification under section 10(23C)(iv) designates The Indian National Trust for Art and Cultural Heritage, New Delhi, as an organisation covered by that sub-clause for the specified assessment year, issued by the Central Government (S.O. 1984) to recognise the institution for income-tax purposes under the statutory notification mechanism.
Notifies "The Indian National Committee of International Chamber of Commerce, New Delhi" u/s 10(23C)(iv)
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Section 10(23C)(iv) notification: tax exemption scope for Indian National Committee of International Chamber of Commerce across specified assessment years.
Notification recognizes the Indian National Committee of the International Chamber of Commerce, New Delhi, as qualifying for the tax exemption under sub-clause (iv) of clause (23C) of section 10, with the Central Government applying that exemption to the entity for the designated assessment years.
Notifies "National Centre for the Performing Arts, Bombay" u/s 10(23C)(iv)
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Tax exemption recognition: National Centre for the Performing Arts notified as eligible under income tax exemption provision.
Central government exercises the power under section 10(23C)(iv) of the Income-tax Act to notify the National Centre for the Performing Arts, Bombay as eligible under that sub-clause for the specified assessment year, formally declaring the institution meets the statutory eligibility criterion for tax-exemption.
Notifies "Indian Association of Parliamentarians on Population & Development" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): government recognition enabling tax-exemption treatment for the named association for specified years.
Central Government notifies Indian Association of Parliamentarians on Population & Development under section 10(23C)(iv) of the Income-tax Act as eligible for the provision's tax treatment for specified assessment years, issued pursuant to the government's power to notify institutions within the statutory exemption framework.
Notifies "Hindu Satkar Samiti, Calcutta" u/s 10(23C)(v)
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Tax exemption recognition under section 10(23C)(v) grants notified charitable status to Hindu Satkar Samiti for the assessment year.
Central Government, exercising powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies Hindu Satkar Samiti, Calcutta as qualifying for the purposes of that sub-clause and designates the organisation for the assessment year 1988-89, thereby conferring the statutory tax classification provided by that provision for the stated year.
Notifies "Shri Thakurji Laxmi Nathji Trust, Jhunjhunu (Raj)" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) recognizes a charitable trust's notified status for specified assessment years.
Notification designates "Shri Thakurji Laxmi Nathji Trust, Jhunjhunu (Raj)" as eligible under section 10(23C)(v) of the Income-tax Act, 1961, recognizing the trust for tax-exemption purposes for the assessment years 1987-88 and 1988-89 under the Central Government's powers.
Notifies "Friends Missionary Prayer Band, Madras" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) recognizes Friends Missionary Prayer Band's status for specified assessment years.
Notification formally recognises Friends Missionary Prayer Band, Madras under the charitable institution notification category for purposes of the income tax exemption provision in clause (23C), applying to a specified series of assessment years and conferring notified status within the statutory framework for tax recognition of specified entities.
Notifies "St. George Jacobite Syrian Orthodox Church, Kottayam" u/s 10(23C)(v)
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Section 10(23C)(v) notification: tax-exempt recognition granted to St. George Jacobite Syrian Orthodox Church for specified assessment years.
Central Government notification recognises St. George Jacobite Syrian Orthodox Church, Kottayam, as qualifying under the tax-exemption provision in clause (v) of clause (23C) of section 10 of the Income-tax Act, thereby conferring tax-exempt status for a specified sequence of assessment years and placing the institution within the statutory exemption framework for that period.
Notifies "Sri Venkateswaraswamy Devasthanam, Dwarka (A.P.)" u/s 10(23C)(v)
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Section 10(23C)(v) notification: Sri Venkateswaraswamy Devasthanam recognised for specified assessment years under Income tax Act provisions.
Notification designates Sri Venkateswaraswamy Devasthanam, Dwarka (A.P.) as a notified institution for income-tax exemption under the specified sub-clause of section 10 for the assessment years 1985-86 to 1988-89, issued by the Central Government to recognise the Devasthanam within the statutory exemption framework for the stated period.

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