Tax-free bonds specified for tax exemption; benefit conditional on holder registration with the issuer to obtain tax treatment.
Central Government specifies 10-year 9% (Tax-free) Secured Redeemable Non-Convertible Bonds (Series-I) issued by the Nuclear Power Corporation of India Limited as qualifying instruments for the exemption under clause (15)(iv)(h) of section 10 of the Income-tax Act. The exemption is admissible only if the holder registers his name and the holding with the issuing Corporation.

Tax exemption for constituency, secretarial and postal allowances for legislative members under section 10(17)(iii) applies within notified limit.
Notifies that the Constituency, Secretarial and Postal Facility Allowances received by members of a state legislative assembly are to be treated as exempt under sub-clause (iii) of clause (17) of section 10 of the Income-tax Act, subject to a notified monthly ceiling, and is issued by the Central Government in exercise of its power to notify exempt allowances under that provision.

Exchange rate determination for stamp duty and customs prescribes specified currency conversions under statutory schedule and notice.
Prescribes statutory rates of exchange for specified foreign currencies for calculating stamp duty under the Indian Stamp Act, 1899 and for section 14 of the Customs Act, 1962; the Central Government, exercising delegated powers, supersedes a prior notification and declares that the conversion rate for each listed currency into Indian currency shall be the rate specified in the schedule, expressed as the amount of foreign currency equivalent to one hundred rupees.

Delegation of Central Excise powers permits a designated Collector to exercise nationwide investigation and adjudication powers when cases are assigned.
The Central Board of Excise and Customs, under the enabling provisions of the Central Excise and Salt Act and the Central Excise Rules, invests the Collector of Central Excise, Calcutta I, with the powers of a Collector of Central Excise to be exercised throughout India for the investigation and adjudication of cases as assigned by the Board.

Specified debentures: treatment extended to designated public sector bonds provided transferee gives prompt registered notification to issuer.
The Central Government specifies two categories of NTPC secured, redeemable, non-convertible bonds as specified debentures under clause (xvie) of section 5(1) of the Wealth-tax Act. Eligibility for the benefit on transfer by endorsement or delivery is conditional on the transferee informing the issuing corporation by registered post within sixty days of such transfer.

Specified bonds under Wealth tax provisions: transfer benefit for MTNL bond issues requires transferee to give registered notice within sixty days.
Government specifies two categories of MTNL bonds under clause (xvie) of sub section (1) of section 5 of the Wealth tax Act: 7 year 13% (Taxable) Secured Redeemable Non Convertible Bonds (2nd issue) and 10 year 9% (Tax Free) Secured Redeemable Non Convertible Bonds (2nd issue). The benefit under that clause is admissible on transfer by endorsement or delivery only if the transferee informs the company by registered post within sixty days of such transfer.

Tax treatment for specified corporate bonds conditions transfer benefit on transferee notice to issuer within prescribed period.
The Central Government specifies certain secured, redeemable, non-convertible bonds issued by the Nuclear Power Corporation of India Limited as qualifying under clause (xvie) of section 5(1) of the Wealth-tax Act; one category is described as tax-exempt and another as taxable. The notification conditions the availability of the benefit on transfer upon the transferee informing the issuing corporation by registered post within sixty days of the transfer.

Partial exemption from auxiliary duty on copper imports produced via toll processing permitted subject to specified documentary conditions.
Partial exemption from auxiliary duty is provided for imported copper wire bars, copper cathodes and copper wire rods produced by toll smelting or toll processing of exported copper reverts or spent anodes, limited to auxiliary duty not exceeding an amount calculated at forty-five per cent of the value representing toll smelting or processing costs (labour, materials other than exported goods, and other processing charges) together with insurance and freight both ways, subject to import within three years of export and satisfactory evidence that the imports were produced from the exported materials.

Customs exemption for copper products limits duty to toll processing costs plus insurance and freight when production is proven.
Exemption allows customs duty on imported copper wire bars, cathodes and rods produced by toll smelting or toll processing of exported copper reverts or spent anodes to be limited to the aggregate of toll processing costs (labour, materials excluding exported goods, other processing charges) plus insurance and freight both ways. Imports must be made within three years of export and accompanied by sufficient evidence that the goods were produced from the exported material.

Extension of customs notification validity: the exemption notification's expiry date is postponed under statutory powers.
The Central Government, under section 25(1) of the Customs Act, 1962 and in the public interest, amends paragraph 2 of Notification No. 234/86-Customs by substituting the earlier expiry date with a later expiry date, thereby extending the validity of that exemption notification by the terms specified in Notification No. 109/88-Cus.

Specified bonds under section 80L: transferee must notify issuer by registered post within sixty days to claim benefit.
Central Government specifies 7 year 13% Secured Redeemable Non-convertible Bonds (A-Series) issued by Hindustan Photo Films Manufacturing Company Limited as eligible under clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961. The admission of the benefit on transfer by endorsement or delivery is conditional on the transferee informing the issuing company by registered post within sixty days of such transfer.

Specified secured redeemable non-convertible bonds: transfer benefit subject to transferee's registered notice within prescribed period.
The Central Government specifies Secured Redeemable Non-Convertible Bonds of a particular seven-year issue as falling within clause (iib) of the proviso to section 193 of the Income-tax Act; the proviso's benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuer by registered post within sixty days of such transfer.

Research institution approval under tax law requires separate research accounts and annual audited returns to authorities.
Approval of the Society for Fundamental Research and Development as an institution for research-related income-tax purposes is conditional on maintaining separate accounts for research funds, filing annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to the Central Board of Direct Taxes and the Commissioner of Income-tax, and applying for extension at least three months before approval expiry.

Customs Tariff exemption: Operation Flood II and III projects added to eligible list under tariff heading authority.
The amendment substitutes the prior Serial No. 8 entry so that the Operation Flood II and Operation Flood III projects of the National Dairy Development Board are expressly included among items exempted under the Customs Tariff framework, the change being effected under the power conferred by sub-item (6) of the relevant tariff heading with regard to the country's economic development.

Validity extension of customs exemption notification prolongs its operative period by substituting the expiry date under statutory power.
The Central Government, exercising its statutory power and being satisfied it is in the public interest, amends Notification No. 306/85 Customs by substituting the earlier expiry date in paragraph 2 with a later date, thereby extending the notification's operative period; no other substantive provision is altered.

Extension of customs notification validity under statutory authority extends exemption period to support domestic automobile industry.
The amendment substitutes the figures, letters and words specifying the earlier expiry date in paragraph 2 of the original customs notification with those specifying a later expiry date, thereby extending the notification's validity for a further year; the Central Government invokes its statutory authority under the Customs Act and cites the development of the domestic automobile industry as the rationale for the extension.

Extension of customs exemption notifications' validity to 30th June to maintain continuity of specified tariff exemptions.
The Central Government amended specified customs exemption notifications by substituting the earlier expiry date in paragraph 2 with a new later date, thereby extending the temporal validity of each listed tariff or exemption notification; the amendment is effected by direct textual substitution for the notifications identified in the annexed Table and is stated to be taken in the public interest.

Specified secured redeemable bonds require transferee to notify the issuer within a prescribed period for wealth-tax benefit.
Specification under clause (xvie) of section 5(1) of the Wealth-tax Act designates 7-year 13% Secured Redeemable Non-convertible Bonds (A-series) of Hindustan Photo Films Manufacturing Company Limited for the purposes of that clause. The tax benefit on transfer by endorsement or delivery is admissible only if the transferee informs the issuing company by registered post within sixty days of such transfer.

Kisan Vikas Patra permits purchase in specified denominations with five-and-half-year maturity and conditions for premature encashment.
The Kisan Vikas Patra Rules, 1988 set authorised denominations and three certificate types, prescribe purchase and payment modes, issue timing tied to payment realisation, and provide identity slips. They fix a five-and-half-year maturity with a specified payable schedule and permit premature encashment only on limited grounds with tiered payment rules. Administrative rules govern duplicate issuance on loss or mutilation with indemnity or guarantee, encashment verification at non-issuing post offices, post office non liability for fraudulent encashment, clerical rectification without financial loss, and a power to relax provisions for undue hardship.

Extension of notification validity under statutory authority: expiry date of Notification 164/87 extended in public interest.
Amendment substitutes the expiry specification in paragraph 2 of Notification No. 164/87 Cus, extending its operative validity by replacing the original expiry figures, letters and words with a later expiry specification under the Central Government's statutory authority in the Customs Act, asserted to be necessary in the public interest.