Amendment to Central Excise notifications: targeted substitution of tariff and exemption table entries revising specified entries.
Amendment exercises authority under sub-rule (1) of rule 8 of the Central Excise Rules, 1944 to substitute specified entries in the Tables annexed to three named Central Excise notifications, replacing particular column entries with revised descriptions or tariff/exemption entries and thereby altering the tariff or exemption entries recorded against listed serial numbers.

Notification amendment substitutes tariff entry to list glass bangles, glass beads and glass chattons as exempted items.
Exercising powers under the Central Excise Rules, the Central Government amends the earlier notification by substituting, in the Table against the specified serial number and column, the entry with the description "Glass bangles, glass beads and glass chattons," thereby altering the tariff-item description used for classification or exemption.

Research-expenditure approval requires annual returns, audited accounts and timely renewal applications to retain tax recognition.
The Urology Services Society, Jaipur is approved under clause (ii) of sub-section (1) of section 35 of the Income-tax Act as an "Association" for research-related tax recognition, subject to conditions: maintain separate research accounts; furnish annual returns of research activities by the prescribed deadline; submit audited annual accounts, income and expenditure statements and balance sheet to the prescribed authority and the Commissioner by the prescribed deadline; and apply for renewal of approval at least three months before expiry, with late applications liable to rejection. Approval effective from 30-9-1983 to 30-6-1986.

Research approval under section 35(1)(iii) conditions require separate accounts, annual returns, and audited accounts submission.
Approval under section 35(1)(iii) is granted to the Indian Institute of Psychometry, Calcutta, subject to maintaining separate research accounts, filing annual returns of scientific research activities by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income tax by 30 June, and applying for extension three months before approval expiry; late applications risk rejection. The approval covers the period 8-2-1985 to 31-3-1988.

Excise duty exemption for specified tariff goods where manufacturer supplies items to ministry for official use.
The notification exempts all goods within the specified tariff classification manufactured by M/s. National Instruments Limited and supplied by them to the Ministry of Defence for official use from the whole of the excise duty leviable under the Central Excises and Salt Act, exercised under powers conferred by the Central Excise Rules.

Section 35(1)(ii) approval restricted for Sri Aurobindo Society, limiting its tax-exempt recognition to a specified expiry date.
Approval under section 35(1)(ii) of the Income-tax Act, 1961 granted to Sri Aurobindo Society, Pondicherry, is restricted in duration by official notification, limiting the Society's entitlement under that provision to an expiry date of 31-12-1985 and referencing the prior approval instrument.

Amendment to customs exemption notification removes scheduled entry affecting auxiliary duty provisions under Customs and Finance Act authority.
Central Government, invoking powers under section 25(1) of the Customs Act, 1962 read with section 43(4) of the Finance Act, 1985, by Notification No. 347/85 Cus dated 2 12 1985 amends Notification No. 163/85 Customs (24 May 1985) by omitting Sl. No. 31 and the related entry from the Schedule, thereby deleting that exemption entry from the earlier notification.

Auxiliary duty amendment inserts a new schedule entry, modifying customs exemption notification and tariff application.
Amendment inserts a new entry into the Schedule of an existing customs exemption notification to address auxiliary duty treatment by adding a specified entry after the existing Sl. No. 248 and incorporating a reference to the related notification number into the Schedule, thereby formally modifying the exemption framework and tariff schedule.

Customs exemption for electronic watch module components: relief granted subject to certification, approved import programme and bond.
The notification exempts component parts of electronic modules of digital, analogue and similar electronic wrist watches imported for manufacture of modules from customs duty beyond a 15% ad valorem rate and from additional duty under section 3, subject to: certification of listed parts by a Joint Director in the Department of Electronics; a certificate confirming import under a Department-approved programme; and execution of a bond to pay, on demand, the duty difference for goods not proved to have been used for the specified manufacture.

Charitable exemption notification grants tax-exempt status to Sri Padmanabhaswamy Temple for specified assessment years under income-tax law.
Central Government notifies Sri Padmanabhaswamy Temple, Trivandrum as covered by sub-clause (v) of clause (23C) of section 10 of the Income tax Act, making its income eligible for the specified exemption for the assessment years identified in the notification, and records a correction to the notified name to clarify the authorized designation.

Notification under section 10(23C)(iv): tax exemption recognition for Congregation of Christian Brothers in India for specified assessment years.
Central Government notification designates Congregation of Christian Brothers in India as recognised for purposes of tax exemption under clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, applying to the specified assessment years and thereby bringing the organisation within the statutory exemption framework.

Income-tax Appellate Tribunal recruitment rules preserve reservations, age relaxations and concessions for specified categories as per central orders.
The substituted rule provides that nothing in the Tribunal members' recruitment and service rules shall affect reservations, relaxation of age limit and other concessions required for the Scheduled Castes, the Scheduled Tribes, Ex servicemen and other special categories of persons, in accordance with orders issued by the Central Government.

Approval under section 35(1)(ii) permits association status for research deductions subject to accounting, reporting and renewal conditions.
Approval was granted to Lions Cancer Detention Centre Trust as an approved institution in the category of Association for purposes of research-related tax recognition, subject to conditions: maintaining a separate account for research receipts; filing annual returns of scientific research activities in prescribed form to the prescribed authority by the annual deadline; submitting audited annual accounts and a balance sheet to the prescribed authority with copies to the tax commissioner by the annual date; and applying for extension of approval in advance to avoid rejection.

Research institution approval under section 35(1)(ii) confers recognized status subject to annual returns, audited accounts, and renewal.
Deccan Sugar Institute, Manjari, Pune is approved as an Institution for research-related tax recognition subject to conditions: maintain a separate account for research receipts; furnish annual returns of research activities by 30th April; submit audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30th June; and apply for extension at least three months before approval expiry. The approval applies for the period 1-4-1985 to 31-3-1988.

Approval under section 35(1)(ii) requires separate accounts, annual returns and audited accounts for institutional research recognition.
Approval under section 35(1)(ii) for Maharogi Sewa Samithi, Warora, is subject to maintaining a separate account for scientific research, furnishing annual returns of research activities to the prescribed authority by 30 April each year, and submitting audited annual accounts, income and expenditure statements, and a balance-sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year; the institution must apply for extension of approval at least three months before expiry.

Approval under section 35(1)(iii) restricted to 31-12-1985, limiting the scope of prior charitable approval per notification.
Approval under the Income-tax Act previously granted to Sri Aurobindo Society is expressly limited in temporal scope: the institutional approval referenced by the Ministry's 1967 notification is restricted to operate only up to 31-12-1985, confining the legal efficacy of that earlier approval to the stated expiry.

Approval restriction for charitable institution under section 10(2)(xiii) limited to a specified period, affecting tax-exempt status for the institution.
Restriction of approval under approval under section 10(2)(xiii) is imposed on the United Planters Association of Southern India, Coonoor by administrative notification, limiting the period during which the association may be treated as an approved institution for income-tax purposes and specifying the terminal date of that approval.

Corrigendum: Notification wording corrected, changing clause reference and 'Association' to 'Institution' in prior income tax notification
Corrigendum to prior income tax notification directs that the words "clause (ii)" and "Association" in Notification No. 5091-A are to be read as "clause (iii)" and "Institution" respectively, amending the earlier notification's wording for general information.

Tax exemption notification under section 10(23C)(iv) for Seva Sangh Samiti, Howrah covering specified assessment years.
The Central Government notifies Seva Sangh Samiti, Howrah as eligible for tax exemption under the applicable clause of the Income-tax Act, designating the institution for the specified assessment years and thereby placing it within the statutory framework governing notified charitable or similar entities.

Tax exemption under section 10(23C)(v) notifies Shree Rama Vaikunth Temple Trust for specified assessment years.
The Central Government, exercising powers under Section 10(23C)(v) of the Income tax Act, notifies Shree Rama Vaikunth Temple Trust, Pushkar, as an institution covered by that provision for the assessment years 1985 86 to 1987 88, specifying the legal basis and temporal scope of recognition.