Approval of research institution under section 35(1)(ii) requires separate research accounts, annual returns, audited accounts and timely renewal.
Approval under section 35(1)(ii) recognises the All India Heart Foundation as an institution eligible for research-related tax provisions, subject to maintenance of a separate account for research receipts, exclusion of non-research expenditure from that account, prohibition on adding certain project assets, annual submission of research activity returns and audited financial statements to the prescribed authority and tax authorities, and timely application for extension of approval before expiry.

Auxiliary duty amendment adds exemptions for specified outboard motors, electrical components, carbon electrodes and insulators.
Amendment inserts sub-items (xiii)-(xix) into the customs notification, specifying exemptions for: outboard motors imported by a State Fisheries Corporation for fitment to fishing boats under 84.07; blanks of ferrite magnets (excluding finished ferrite permanent magnets) under 8505.11; electrical resistors for circuits of 400 volts or above, or 20 amperes or above, or for use with motors of 1.5 kW or above under 85.33; protective and connection apparatus meeting those thresholds under 85.36; goods for use in such circuits under 8537.10; carbon electrodes for electrolysers and nipples under 8545.19/8545.90; and insulators designed for circuits of 400 volts or above under 85.46.

Extension of exemption notification validity: expiry date substituted with a later date under Customs Act amendment.
The Central Government, invoking section 25(1) of the Customs Act, 1962, amends Notification No. 111/84-Customs by substituting in paragraph 2 the previously prescribed expiry date with a later date, thereby extending the notification's temporal validity.

Exchange rate determination mandates specified currency conversion rates for use in stamp duty calculation and customs valuation.
The Central Government prescribes the rate of exchange for each listed foreign currency to be used for calculating stamp duty under the Indian Stamp Act and for determinations under section 14 of the Customs Act, superseding the prior notification; the Schedule supplies the operative currency conversion rates to be applied in converting foreign currency into Indian currency and vice versa for those statutory purposes.

Extension of notification validity: substitution of a later expiry date to continue a customs exemption under statutory power.
Notification No. 146/87 dated 27-3-1987 amends Notification No. 294/85-Customs by substituting the figures, letters and words "31st March, 1987" with "31st March, 1988" in paragraph 2, exercising the Central Government's statutory powers under the Customs Act, 1962, thereby extending the notification's period of application.

Customs notification amendment extends validity of an existing exemption notification by one year to maintain its operation.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, amends Notification No. 284/85 Customs by substituting in paragraph 2 the figures, letters and words specifying the earlier terminal date with a later terminal date, thereby extending the period of effect of the exemption; this amendment is made as being necessary in the public interest.

Extension of customs exemption notification extends expiry under section 25 powers to a later date.
Amendment to a customs exemption notification substitutes its expiry date, extending the notification's period of applicability by replacing the earlier prescribed date with a later one under section 25(1) of the Customs Act, 1962 as an exercise of Central Government power in the public interest.

Auxiliary duty notification amends customs schedule, omitting one entry and inserting a replacement schedule entry.
The Central Government, invoking Customs Act authority and provisional tax-collection powers in the Finance Bill, amends Notification No. 113/87-Customs by omitting a specified schedule entry, altering another schedule entry, and inserting a replacement schedule entry that refers to a subsequent customs notification.

Customs duty exemption for ship-breaking imports caps duty liability per light displacement tonnage measurement.
Notification No. 142/87 (27-3-1987) exempts goods under heading 89.08 imported for ship-breaking by capping customs liabilities per Light Displacement Tonnage: basic customs duty is exempt to the extent it exceeds an amount computed per LDT, and additional duty under section 3 is exempt to the extent it exceeds a separate amount computed per LDT; the notification supersedes earlier Notification No. 163/86-Customs.

Auxiliary duty notification added to customs schedule, expanding exemptions under Customs Act provisions for tariff administration.
The Central Government amended Notification No. 113-Customs by inserting, after Sl. No. 290, a new Sl. No. 291 in the Schedule to that notification to incorporate Notification No. 140-Customs dated 27th March, 1987, thereby adding the referenced auxiliary duty/exemption instrument into the Schedule and subjecting it to the same tariff and exemption administration mechanisms under the Customs Act and related provisional provisions.

Customs duty exemption for imports under the Import Export Pass Book Scheme, subject to specified use, documentation and compliance conditions.
Exemption from customs duty and additional duty is allowed for goods imported under the Import-Export Pass Book Scheme when imported or released for manufacture of end products for export, replenishment of materials used in such manufacture, or as mandatory spares exported with end products, subject to production of the Pass Book or Release Order, a written claim, bond with bank guarantee or legal agreement, declaration to pay duty on diverted goods, direct transfer to the manufacturing factory with prescribed records, export within the Pass Book period or authorized extension, restrictions on transfer or disposal, specified ports/airports/ICDs, replenishment limits and a cap on mandatory spares.

Amendment to central excise notification: substitution of exemption item replacing Item (u) with Thane District.
The Central Government, under the Central Excise Rules, 1944, substitutes the existing Item (u) in clause (i) of paragraph 2 of the earlier exemption notification with the entry "Thane District", effecting a targeted amendment to the warehousing exemption schedule.

Amendment to excise exemption substitutes table entry to designate woven fabrics of wool as the specified exempted item.
An amendment substitutes the entry in column 2 of the Table annexed to Notification No. 51/87 Central Excises with the wording "Woven fabrics of wool", effected under sub rule (1) of rule 8 of the Central Excise Rules read with sub section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, thereby changing the description of the goods covered by the notification.

Excise exemption for specified tariff headings where goods originate from shipbreaking and requisite customs duty per LDT is paid.
Exempts goods classifiable under heading Nos. 72.15 and 73.09 from the whole of excise duty when obtained from breaking up of ships, boats and other floating structures, provided customs duty on those vessels has been paid at the specified rate per Light Displacement Tonnage under the First Schedule to the Customs Tariff Act.

Excise duty exemption for specified steel goods where shipbreaking customs duties were paid, capping excise liability.
Government exempts goods under Heading Nos. 72.15 and 73.09 from excise duty to the extent it exceeds an amount calculated at a fixed rate per tonne, provided the goods derive from ship, boat or floating structure break up and customs duty and the specified additional duty were paid on Light Displacement Tonnage; issued under sub rule (1) of rule 8 of the Central Excise Rules, 1944 and superseding an earlier notification.

Tariff amendment expands exempted product categories under central excise through substitution of product codes in notification.
The Central Government, exercising sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 208/83 Central Excises by substituting in the annexed Table against S. No. 2, column (2), the words and figures "and 7210.10" with "7210.10, 7215.00 and 7309.00," thereby modifying the tariff item references that determine the scope of miscellaneous exemptions.

Cap on excise duty for infants' feeding bottles limits levy to a specified ad valorem rate, reducing excise burden.
Exemption limits excise duty on infants' feeding bottles under sub-heading 7015.00 by exempting the portion of duty in excess of the amount calculated at the 25% ad valorem rate, granted under sub-rule (1) of rule 8 of the Central Excise Rules, 1944.

Double taxation avoidance treaty allocates cross-border taxing rights and provides credit relief, permanent establishment and information-exchange mechanisms.
Convention allocates taxing rights between India and New Zealand for taxes on income, defines resident and permanent establishment, and confines business profits taxation to the State of residence except when an enterprise operates through a permanent establishment in the other State. It prescribes attribution of profits to such establishments, allows customary deductions, sets withholding limits on dividends, interest and royalties for beneficial owners, provides rules for personal and employment services, and mandates elimination of double taxation by crediting source-State tax; it also includes non-discrimination, mutual agreement and exchange-of-information provisions.

Research institution approval requires annual returns, audited accounts filing, and timely renewal applications for continued tax recognition.
Approval is granted to The Mother's Institute of Research, New Delhi, under approval for research expenditure pursuant to clause (ii) of sub section (1) of section 35, subject to conditions: maintain separate research accounts; furnish annual scientific research returns by 31 May; submit audited annual accounts and balance sheet to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June; and apply to the Central Board for extension at least three months before approval expiry.

Customs notification amendment extends exemption expiry, deferring the statutory deadline under powers conferred by the Customs Act.
Under section 25(1) of the Customs Act, the Government substitutes the date in paragraph 2 of Notification No. 242/86 Customs, replacing the previously specified terminal date with a later terminal date, thereby extending the period of the exemption provided by the principal notification.