Section 10(23C) notification: Shri Lakshminarasimhaswamy Temple notified for tax-exempt status for specified assessment years by Central Government
Central Government notifies Shri Lakshminarasimhaswamy Temple, Palayaseevaram under the clause of sub-section (23C) of section 10 of the Income-tax Act, declaring the temple covered by that provision and thereby entitled to the statutory fiscal treatment specified by that clause for the stated assessment years, with the notification reference recorded in the instrument.

Tax exemption notification confirming charitable institution recognition under income-tax law for specified assessment years period.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, has notified Mahanirvan Math, Birbhum, West Bengal, as qualifying under that clause, recognising the institution for the specified assessment years and bringing it within the tax-exemption framework established by that provision.

Exemption for fabrics coated or laminated with low density polyethylene for manufacture of plastic woven sacks subject to procedural conditions.
An amendment inserts an entry granting Nil duty exemption for fabrics coated or laminated with preparations of low density polyethylene (heading 5903.21) when such fabrics are intended for use in the manufacture of plastic woven sacks; if such use is elsewhere than in the factory of production, the procedural requirements of Chapter X of the Central Excise Rules, 1944 must be followed.

Approval under section 35(1)(ii) requires separate research accounts, annual returns, audited statements and timely renewal application.
Approval of C. C. Shroff Research Institute as an institution under section 35(1)(ii) is granted subject to conditions: maintain separate accounts for scientific research; furnish annual research returns to the prescribed authority by 31st May; submit audited annual accounts, income and expenditure statement and balance-sheet to the prescribed authority, the Central Board of Direct Taxes and the concerned Commissioner by 30th June; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry.

Extension of statutory time period: specified central excise notifications extend the prescribed period under paragraph three.
The Central Government, under sub-rule (1) of rule 8 of the Central Excise Rules, 1944, amends two listed notifications by substituting the shorter prescribed time-expression in paragraph three of each notification with a longer prescribed time-expression, as specified in the annexed Table.

Rescission of notification ends prior central excise exemption under statutory rule, issued by government order.
The central government, exercising powers under the Central Excise Rules, has rescinded Notification No. 67/87, thereby withdrawing the earlier central excise tariff exemption by government order dated 17 March 1987.

Amendment to excise notifications: replaces horsepower criterion with an engine capacity limit and adds tariff entries.
Amendments insert tariff entries for chokes and starters for fluorescent lighting tubes with an ad valorem duty, substitute the prior Power Take-off Horse Power threshold with an engine capacity criterion across multiple notifications to recalibrate eligibility in table columns and provisos, and replace a table entry to specify that certain strips are intended for weaving of fabrics or manufacture of sacks, thereby modifying the scope of those exemption entries.

Extension of statutory time period in customs exemption notifications lengthens the required notice period for specified amendments.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962, directs that in paragraph 3 of each listed exemption notification the words "four weeks" shall be substituted by the words "eight weeks", thereby extending the notice period; the Table identifies the specific notifications to be amended.

Life saving drugs exemption expanded, adding specified medicines to the customs exemption schedule under government notification.
Government amends Notification No. 208/81 Customs, exercising powers under sub section (1) of section 25 of the Customs Act, 1962, to insert Items 136-155 into the Schedule under heading "A. Life saving drugs or medicines", thereby adding specified named pharmaceuticals and related products to the Customs exemption list as life saving drugs.

Customs duty exemption for exported mica excludes scraps and waste, removing duty under Second Schedule provisions.
Exemption from customs duty is granted for the export of mica of all varieties, expressly excluding mica scraps and waste, where such mica falls under heading No. 8 of the Second Schedule to the Customs Tariff Act, 1975; the exemption relieves the exported mica from the whole of the customs duty specified in that Schedule and is issued under the authority of sub section (1) of Section 25 of the Customs Act, 1962, superseding notification No. 329/76 Customs.

Double taxation avoidance: treaty allocates taxing rights, limits source taxation and provides MAP and information exchange mechanisms.
Treaty between India and the Hungarian People's Republic applies to residents and taxes on income, defining residence and company concepts. Business profits are taxable in the residence State except where attributable to a permanent establishment in the other State; immovable property and specified capital gains may be taxed where situated. Dividends, interest, royalties and technical service fees may be taxed in source State subject to reduced source taxation where the recipient is beneficial owner and not effectively connected to a permanent establishment. Relief is provided by exemption or credit, supported by a mutual agreement procedure and exchange of information.

Customs exemption amendment: substitution of a tariff schedule entry replaces D.V.O. with D.V. Ester in Chapter 29 goods.
The Central Government amends the Schedule of an earlier customs exemption notification by substituting, against Serial No. 5, the entry "D.V.O." with "D.V. Ester," effectuating a nomenclature change for specified Chapter 29 goods under its statutory power in the public interest.

Charitable institution notification under Section 10(23C)(iv) for Little Sisters of the Poor grants tax-exempt recognition for specified assessment years.
The Central Government, exercising powers under Section 10(23C)(iv) of the Income-tax Act, notifies Little Sisters of the Poor, Calcutta, as meeting the requirements of that clause and thereby brings the institution within the tax-exemption scheme under that provision for the specified assessment years covered by the notification.

Tax exemption notification under section 10(23C)(iv): Jaipur Rural Health & Development Trust recognised for specified assessment years.
Notification recognizes Jaipur Rural Health & Development Trust, Jaipur as eligible under clause (iv) of sub section (23C) of section 10 of the Income tax Act, with the Central Government notifying the trust by name for the specified assessment years covered by the instrument.

Tax exemption notification under section 10(23C)(iv) designates Indian Standards Institution in a central government order.
Central Government notification designates Indian Standards Institution as a notified entity under the income-tax exemption provision, applying the statutory clause that permits such notification and specifying the temporal scope of the designation for the relevant assessment years.

Section 10(23C)(iv) notification recognises a society for tax-exempt treatment under Income-tax Act for specified assessment years.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, notifies Bharatiya Bhasha Parishad, Calcutta as eligible under that clause for the assessment years 1987-88 and 1988-89, thereby recording the institution's entitlement to the tax status provided by that provision.

Tax exemption under section 10(23C)(iv) notified, recognizing Sankat Nivaran Society's status for specified assessment years.
Central Government issued a statutory notification declaring Sankat Nivaran Society, Gujarat covered by clause (iv) of sub section (23C) of section 10 of the Income tax Act, for the specified assessment years, thereby recognizing the Society under the Income tax notification power and specifying the temporal scope of that recognition.

Charitable institution recognition under income tax provision notified, granting tax-exempt status for specified assessment years.
The Central Government notifies Institute of Animal Health and Veterinary Biologicals, Hebbal (Bangalore) under the charitable-exemption clause of section 10, formally recognising the institute for the purpose of that clause for the specified assessment years and recording the notification number and administrative file reference.

Tax exemption recognition under section 10(23C)(iv): United Service Institution of India notified for specific assessment years.
Notifies the United Service Institution of India as eligible for tax exempt recognition under section 10(23C)(iv) of the Income tax Act by statutory notification, designating the institution for the specifically stated assessment years and recording the legal basis for that recognition.

Tax exemption notification: Cathedral Church of the Redemption recognized under income tax clause for specified assessment years.
Central Government notifies The Cathedral Church of the Redemption, New Delhi as covered by clause (v) of sub section (23C) of section 10 of the Income tax Act, recognising the institution for exemption purposes for the assessment years 1985 86 to 1987 88.