Research institution approval requires separate research accounts and annual audited returns filed with tax and science departments.
Approval under clause (ii) of sub section (1) of section 35 designates The Foundation for Medical Research as an institution and conditions that status on maintaining a separate account for research funds, filing an annual research activities return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, and the relevant tax Commissioner/Director by 30 June each year; extension applications must be made through the tax jurisdictional office and sent in multiple copies to the Secretary.

Warehousing station declaration: Village Bhutarda designated under Customs Act powers to operate as a warehousing station.
The Central Board of Excise and Customs, exercising statutory powers under the Customs Act, declares Village Bhutarda in Tehasil Mongoldai, Darang District, Assam, to be a warehousing station by Notification No. 6/91-Cus. (N.T.) dated 22-1-1991, thereby designating the location for customs warehousing functions.

Inland Container Depot appointment enables a designated terminal to load export goods under Customs Act provision.
The Central Government, exercising powers under the Customs Act, appoints the Container Corporation of India Complex at Babarpur as an Inland Container Depot specifically for the loading of export goods or any class of such goods, conferring designated status to operate as a recognized inland terminal for export cargo loading.

Research approval requires separate research accounts, annual audited accounts, and formal reporting to tax and research authorities.
Approval under section 35(1)(iii) recognises the organisation as an Institution for research-related tax purposes conditional on maintaining a separate account for research funds, furnishing an annual return of research activities to the research authority by the prescribed deadline, and submitting audited annual accounts of income, expenditure, assets and liabilities to the tax exemption authority, the research authority, and the local tax commissioner/director by the annual cut-off.

Approval under section 35(1)(ii) conditions institutional research funding benefits, requiring separate accounts and annual audited returns.
Approval under section 35(1)(ii) is granted to Sri Jayadeva Institute of Cardiology as an "Institution" subject to conditions: maintain a separate account for scientific research receipts; furnish an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31st May each year; and submit by 30th June each year 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 relevant Commissioner/Director of Income tax (Exemptions).

Approval under section 35(1)(ii) tax exemption: institution granted status subject to separate research accounts and annual reporting.
Gandhi Memorial Leprosy Foundation, Hindi Nagar, Wardha, is approved as an Institution under clause (ii) of sub section (1) of section 35 of the Income tax Act for 1 4 1990 to 31 3 1991, subject to: maintaining a separate account for scientific research receipts; furnishing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31 May; and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the local Commissioner/Director of Income tax (Exemptions) by 30 June each year.

Approval under section 35(1)(iii) mandates separate research accounts, annual research returns and audited accounts submission.
Approval is granted to The Institute of Company Secretaries of India as an institution under clause (iii) of sub section (1) of section 35 of the Income tax Act, subject to maintaining separate research accounts, furnishing an annual research activities return to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the specified authorities by 30th June each year; the notification also outlines the period of effectiveness and the procedure for applying for extension of approval.

Approval under section 35(1)(iii) requires institutional status with separate research accounts, annual returns and audited accounts submission.
Approval under section 35(1)(iii) recognises K. R. Cama Oriental Institute as an eligible Institution for scientific research deductions, conditioned on maintaining separate research accounts, filing an annual research activities return to the Secretary, Department of Scientific and Industrial Research by 31 May, 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 30 June each year.

Notification correction: series designation amended, replacing (Series 4) with (Series 5) in prior income-tax notification.
Corrigendum correcting a prior government income-tax notification by directing that, in Notification No. S. O. 726(E) dated 18th September, 1990, the words and figures "(Series 4)" in the specified Gazette entry are to be read as "(Series 5)" and provides the formal notification reference for this amendment.

Charitable trust exemption notified, subject to exclusive application of income and specified investment and incidental business conditions.
Notification confers tax exemption on Jaffer Suleman Musafirkhana Trust for specified assessment years under clause (23C)(v) of section 10, conditional on applying or accumulating income exclusively for its objects, restricting investments to forms permitted for charitable application (except certain voluntary contributions held as property), and excluding business income unless incidental to objectives with separate books maintained.

Notification under Section 10(23C)(v) recognizes a society's tax-exempt status for the specified assessment year.
The Central Government, exercising the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961, notifies The Bombay Society of the Franciscan Sisters of Mary, Bombay, for the purposes of that sub-clause for the assessment year 1989-90, recorded as Notification No. S.O.528 dated 17-1-1991.

Tax exemption notification under section 10(23C)(iv) recognises a foundation's charitable status for an assessment year.
Central Government notification designates Gujarat Ecological Education and Research Foundation, Gandhinagar, as qualifying under section 10(23C)(iv) of the Income-tax Act, 1961 for the assessment year 1989-90, invoking the power of the specified sub-clause to recognise the organisation's status for income-tax exemption purposes.

Tax exemption notification for a charitable institution requires exclusive application of income and restricted investment modes.
Notification confers tax-exempt status on Govind Bhawan Karyalaya, Calcutta for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively for institutional objects; investments or deposits (except voluntary contributions retained as jewellery, furniture etc.) are restricted to permitted modes; and exemption excludes business profits unless the business is incidental to institutional objectives and is maintained in separate books of account.

Tax exemption notification under section 10(23C)(v) recognizes Shri Chitrapur Math for the specified assessment year.
Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notifies "Shri Chitrapur Math, Bangalore" for the purpose of that sub-clause for the stated assessment year, thereby designating the institution under the cited provision.

Tax exemption under section 10(23C)(iv) notified for a research council by Central Government for specified assessment years.
Central Government notification recognizes Indian Council for Research on International Economic Relations, New Delhi, under section 10(23C)(iv) of the Income-tax Act, conferring eligibility for tax exemption under that sub-clause limited to the specified assessment years and thereby declaring the institute meets conditions for concession applicable to qualifying research institutions for those years.

Tax exemption notification for Chief Minister's Relief Fund: conditions on application of income and permitted investments.
Notification designates Chief Minister's Relief Fund, Maharashtra, Bombay as eligible for income-tax exemption for the specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to the fund's objects; investments or deposits are restricted to forms permitted for charitable institutions (excluding certain voluntary contributions held as jewellery or furniture); and business income is excluded unless incidental to objectives with separate accounting.

Charitable exemption under section 10(23C)(iv): status granted subject to exclusive income application, permitted investments and incidental business rules.
Notification under section 10(23C)(iv) notifies Bengal Social Service League for the specified tax concession for assessment years 1989-90 to 1991-92, conditional on applying or accumulating income wholly and exclusively to its objects, restricting investments to modes specified in subsection (5) of section 11 (excluding voluntary contributions held as jewellery, furniture, etc.), and excluding business income unless the business is incidental and maintains separate books of account.

Import exemption conditions require actual-user registration and a post-clearance installation certificate for imported manufacturing equipment.
Importers claiming the exemption for specified goods in Chapters 84, 85 and 90 must be actual users (industrial) manufacturing jute products, registered with the Joint Commissioner, and produce evidence to the Assistant Collector at importation; they must also produce a certificate from the Joint Commissioner within three months of clearance confirming installation of the imported goods for manufacture of jute products. The amendment further broadens item descriptions to permit listed machinery to be present singly or in combinations.

Tariff exemption for life saving medical equipment expanded to include enhanced luminescence analysers for infectious disease testing.
The Central Government amends Notification No. 208/81 Customs by inserting, under the heading "B. Life saving equipments", a new item (56) identifying "Enhanced Luminescence Analysers for AIDS, Hepatitis and other Analytes" as included in the Schedule, thereby bringing those analysers within the notification's scope.

Customs exemption amendment: specified leather industry inputs are listed by substituted table, clarifying covered components.
Amendment to an existing customs exemption notification substitutes the prior table of exempted items with a new list specifying inputs for the leather industry, enumerating penetrators, narrow-width stamping foil, assorted metal fittings and certain buttons and fasteners under the relevant tariff heading.