Tax exemption notification under section 10(23C)(v) confers notified status on Arulmigu Meenakshi Sundareswarar Thirukoil for specified assessment years.
Central Government notifies Arulmigu Meenakshi Sundareswarar Thirukoil, Madurai under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, recognising the temple for the purpose of that sub-clause for the specified assessment years, thereby bringing the institution within the exemption mechanism of that provision.

Tax exemption notification under section 10(23C)(iv) confirms eligibility of an educational society for specified assessment years.
Central Government notifies The Muslim Education Society, Calicut as meeting the conditions of sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, designating the society as eligible for the provision's tax treatment for the specified assessment years.

Validity extension of customs notification: expiry date substituted under section 25(1) of the Customs Act.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, amends paragraph 2 of Notification No. 169-Customs (13 May 1988) by substituting the words "31st day of March, 1989" with the words "30th day of September, 1989," thereby extending the notification's period of validity.

Customs exemption expanded to include bread, melamine tableware, brass and C.I. castings, and RCC spun pipe.
Central Government, under section 25(1) of the Customs Act, 1962, amends Notification No. 132-Customs by inserting four new entries into the Schedule via Notification No. 123/89-Cus (15-3-1989): bread; tableware made of melamine; brass casting and cast iron casting; and reinforced cement concrete pipe (spun pipe).

Research institution approval requires annual returns, audited accounts, and renewal application to maintain tax benefit.
Approval under Section 35(1)(iii) of the Income-tax Act was granted to the Association for the Welfare of Persons with a Mental Handicap in Maharashtra, Bombay, subject to conditions: maintain separate accounts for research receipts; file annual returns of research activities to the prescribed authority in prescribed forms by the annual deadline; submit audited annual accounts showing income, expenditure, assets and liabilities to the prescribed authority and specified tax offices; and apply for extension of approval before its expiry to avoid rejection.

Approval under section 35(1)(iii) requires institutes to keep separate research accounts and submit annual returns and audited accounts.
Approval under section 35(1)(iii) is conferred on the Institute of Marketing and Management, New Delhi, for 1 April 1988-31 March 1989, subject to conditions: maintain separate research accounts; furnish annual research returns to the prescribed authority by 31 May; submit audited accounts, income and expenditure statements, and balance-sheet to the prescribed authority and tax authorities by 30 June; and apply for extension of approval before expiry to avoid rejection.

Approval under section 35(1)(ii): institutions must keep separate research accounts and file audited annual returns.
Approval under section 35(1)(ii) recognises Spic Science Foundation, Madras as an Institution subject to conditions: maintain separate accounts for scientific research; submit annual research returns by 31st May; provide audited annual accounts and balance-sheet to the prescribed authority by 30th June and furnish copies to central tax authorities and the concerned Commissioner; and apply for extension of approval before expiry, failing which applications may be rejected.

Research approval under section 35(1)(iii) requires separate research accounts, annual audited returns, and timely renewal application.
Approval is granted to Sri Aurobindo International Institute of Educational Research, Tamil Nadu, as an approved institution for scientific research under the Income-tax Act, subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 31st May; submit audited annual accounts and balance-sheet to the prescribed authority and tax offices by 30th June; and apply for extension to the Central Board of Direct Taxes and DGIT (Exemption) before approval expiry. The approval period is 1st April, 1988 to 31st March, 1989.

Approval under s.35(1)(ii): research association must maintain separate accounts, file annual returns, audited accounts, and seek renewal.
Approval under section 35(1)(ii) subjects Jagdale Scientific Research Foundation to conditions: maintain a separate account for research receipts; file annual returns of scientific research activities by 31st May; submit audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority and copies to the central tax authorities and the Commissioner by 30th June; and apply for extension of approval before expiry. The approval applies to the period from 1st April, 1988 to 31st March, 1989.

Research expenditure approval for an institution requires separate research accounts and prescribed annual reporting to tax authorities.
Approval is granted to the Institute of Rural Management, Anand, Gujarat as an institution eligible under the research expenditure approval provision, conditional on maintaining separate accounts for scientific research, submitting prescribed annual returns of research activities, and filing audited annual accounts and balance sheets with the prescribed authority and designated tax offices by the stated annual deadlines; the institute must seek extension before approval expiry.

Extension of validity: two customs exemption notifications amended to extend their expiry to end of September 1989.
The Central Government, invoking sub-section (1) of section 25 of the Customs Act, 1962, directs that in paragraph 2 of notifications 210/82-Cus. and 513/86-Cus. the existing expiry date be substituted with the new specified date, thereby extending the period of validity of those exemption notifications.

Excise rate reduction: amendment replaces the previously stated ad valorem rate in an earlier central excise notification.
Under sub section (1) of section 5A of the Central Excises and Salt Act, 1944, the Central Government amends Notification No. 71/89 C.E. by substituting in its opening paragraph the words "fifteen per cent ad valorem" with the words "ten per cent ad valorem", thereby changing the ad valorem excise rate specified in that notification.

Research institution approval grants tax-recognition subject to reporting, accounting conditions, and annual filing deadlines for renewals.
The Indian Register of Shipping, Bombay is approved as an approved association under section 35(1)(ii) for the period 1 April 1988 to 31 March 1989, subject to maintaining a separate account for research receipts, furnishing annual research returns by 31 May, submitting audited accounts and balance-sheet with prescribed authorities by 30 June, and applying for extension of approval before expiry to avoid rejection.

Research association approval requires separate research accounts, annual audited returns and timely renewal of approval.
Approval under Section 35(1)(ii) is granted to Gangabux Kanoria Medical Research Centre as an Association, subject to maintenance of separate accounts for research funds, annual submission of prescribed scientific research returns, furnishing audited annual accounts and balance-sheet to tax authorities, and timely application for extension of approval before its expiry.

Approval under section 35(1)(iii): institute must maintain separate research accounts and file annual returns and audited accounts.
Approval of the National Institute of Urban Affairs as an Institution under clause (iii) of sub section (1) of section 35 is subject to conditions: maintain separate research accounts; file annual returns of scientific research activities in prescribed forms by the annual deadline; submit audited annual accounts, income and expenditure and balance sheet to the prescribed authority and tax authorities by the annual deadline; and apply for extension of approval before expiry, with late applications liable to rejection.

Research institution approval under tax law requires separate research accounts, annual returns, audited filings and timely renewal.
Approval is granted to Gandhi Labour Institute, Ahmedabad, as an Institution under section 35(1)(iii) of the Income-tax Act, subject to conditions: maintain separate research accounts; furnish annual research returns to the prescribed authority by the prescribed date; submit audited annual accounts and balance-sheet with copies to specified tax authorities by the stated annual deadline; and apply for extension of approval before expiry, noting late applications may be rejected. The notification specifies the effective approval period and the institute's address.

Approval under section 35(1)(ii) imposes research accounting, annual returns, audited accounts and renewal application obligations.
Approval under section 35(1)(ii) recognises Ganesh Scientific Research Foundation as an approved Association subject to maintaining a separate account for scientific research and complying with reporting timelines. The institution must file annual returns of research activities by 31st May, submit audited accounts and balance sheet to the prescribed authority and specified tax offices by 30th June, and apply for extension of approval before its expiry; late extension applications may be rejected.

Appointment of customs officers designates additional and assistant collectors for specified districts under statutory customs authority.
Under section 4(1) of the Customs Act, 1962 the Central Government appoints the Additional Collector, Preventive Unit, Jodhpur and specified Assistant Collectors of Customs, assigning them preventive jurisdiction over listed districts by reference to a Table that pairs each district or tehsil with the designated Preventive Unit post, thereby allocating territorial enforcement responsibility among Jodhpur, Bikaner, Barmer, Jaisalmer and Sri Ganganagar units.

Customs duty amendment changes ad valorem rate for specified Chapter 15 goods under amended tariff notification.
Central Government amends a prior customs tariff notification for Chapter 15 goods by omitting S. Nos. 47 and 48 from the Table and substituting the duty entry for S. Nos. 49 and 50 with an ad valorem rate, thereby changing the basic duty applicable to those specified items under the executive customs power invoked in the notification dated 9 March 1989.

Approval under section 35(1)(ii) requires associations to maintain separate research accounts and submit audited annual returns annually.
Approval under section 35(1)(ii) recognizes the Gujarat Industrial Research and Development Agency, Industrial Research Laboratory, Baroda as an approved association for research-related tax purposes, subject to conditions requiring a separate account for research receipts, annual returns of research activities by 31st May, audited annual accounts and balance sheet by 30th June with copies to tax authorities, and timely application for extension of approval.