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Notifications
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Notifies "Bhagini Samaj, Bombay" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv) recognizes Bhagini Samaj, Bombay as eligible for specified tax treatment for the year.
Notification designates Bhagini Samaj, Bombay as recognised under the tax-exemption provision of the Income-tax Act, the Central Government issuing the notification under the relevant clause of section 10 to record that the institution satisfies the statutory criteria for recognition for the assessment year 1989-90.
Notifies "Bala Mandir Kamaraj Trust (Regd.) Madras" u/s 10(23C)(iv)
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Section 10(23C)(iv) notification grants tax-exempt recognition to Bala Mandir Kamaraj Trust for the assessment year specified.
The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, has notified Bala Mandir Kamaraj Trust (Regd.) Madras for the purposes of that provision, thereby recognizing the trust for the income-tax exemption framework applicable under the clause for the relevant assessment year.
Notifies "Bharat Sevashram Sangh, Calcutta" u/s 10(23C)(iv)
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Income-tax exemption under section 10(23C)(iv) notified for Bharat Sevashram Sangh, recognizing its status for the assessment year.
The Central Government, invoking sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies Bharat Sevashram Sangh, Calcutta as covered by that sub-clause for the assessment year 1989-90 by Notification No. S.O.1217 (No. 8505/F. No. 197/213/89-IT(A1)).
Notifies "Defence Civilians Welfare (TB, Cancer and Leprosy) Fund, New Delhi" u/s 10(23C)(iv)
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Charitable institution recognition under section 10(23C)(iv) notified, confirming tax-exempt status for the Defence Civilians Welfare Fund.
Central Government notifies the Defence Civilians Welfare (TB, Cancer and Leprosy) Fund as qualifying under clause (23C)(iv) of section 10 of the Income-tax Act for the specified assessment year, thereby placing the Fund within the statutory tax-exemption framework by formal notification S.O.1216 dated 27-11-1989.
Notifies "Spastics Society of Eastern India, Calcutta" u/s 10(23C)(iv)
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Notification under section 10(23C)(iv): recognition granted to Spastics Society of Eastern India for a specified assessment year.
The Central Government, under the powers of sub clause (iv) of clause (23C) of section 10 of the Income tax Act, notifies Spastics Society of Eastern India, Calcutta, for the purposes of that sub clause for the assessment year 1989 90, recording governmental recognition within the tax exempt category and citing the departmental reference.
Notifies "West Bengal Council for Child Welfare, Calcutta" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) recognises an entity for specified assessment years under the Income-tax Act.
The Central Government notifies "West Bengal Council for Child Welfare, Calcutta" as eligible under section 10(23C)(iv) of the Income-tax Act, recognising the body for the specified assessment years and thereby applying the statutory exemption treatment for those periods.
Notifies "All Bengal Women's Union, Calcutta" u/s 10(23C)(iv)
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Tax exemption notification: All Bengal Women's Union recognised under charitable provision of income tax, enabling exemption for specified assessment year.
The Central Government has notified All Bengal Women's Union, Calcutta under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, recognising the organisation for the purposes of that charitable/institutional provision for the specified assessment year and thereby classifying it for the income-tax consequences applicable to such notified entities.
Notifies "Sri Guru Singh Sabha (Regd.), Bombay" u/s 10(23C)(v)
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Tax exemption notification: charitable society recognised as eligible under the Income-tax statute, confirming its exemption category.
The Central Government, invoking powers under sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, notified Sri Guru Singh Sabha (Regd.), Bombay as eligible under that sub-clause, thereby administratively recognising the institution's entitlement to the tax exemption category defined by the cited provision for the specified assessment years.
Notifies "The Diocese of Calcutta" u/s 10(23C)(v)
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Notification under section 10(23C)(v) recognises Diocese of Calcutta for income tax exemption for a specified assessment year.
The Central Government, invoking the power under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies "The Diocese of Calcutta" for the purposes of that sub clause for the assessment year 1989 90, thereby administratively recognising its entitlement under that provision.
Notifies "The Coimbatore Diocese Society, Bishop's House, Coimbatore" u/s 10(23C)(v)
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Notification under Section 10(23C)(v): charitable institution recognized for specified assessment years, enabling tax exemption under the Income tax Act.
The Central Government issued S.O.335 dated 24-11-1989 notifying The Coimbatore Diocese Society, Bishop's House, Coimbatore under sub-clause (v) of clause (23C) of section 10 of the Income tax Act for the assessment years 1985-86 to 1988-89, thereby recording administrative recognition of the Society for the purposes of that provision.
Notifies The Association of the Physically Handicapped Training Centre, Bangalore u/s 10(23C)(iv)
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Section 10(23C)(iv) recognition granted to Association of the Physically Handicapped Training Centre, affecting specified assessment years.
Central Government notifies Section 10(23C)(iv) recognition of The Association of the Physically Handicapped Training Centre, Bangalore for the purpose of clause (23C)(iv) of section 10 of the Income-tax Act, specifying application to the assessment years 1986-87 to 1989-90.
Notifies "The NAB-Lions Home for Aging Blind, Khandala Dist., Pune" u/s 10(23C)(iv)
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Tax exemption notification: registration under section 10(23C)(iv) granted to a charitable home for assessment year 1989-90.
Central Government notification S.O.1211 dated 24 11 1989 recognises The NAB Lions Home for Aging Blind, Khandala Dist., Pune, under the exemption provisions of clause (23C) of section 10 of the Income tax Act for the assessment year 1989 90, thereby registering the institution for the statutory tax exemption category.
Notifies "Theosophy Company (India), Private Ltd." u/s 10(23C)(iv)
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Notification under Section 10(23C)(iv): tax-exempt recognition granted to Theosophy Company (India) Pvt Ltd for the assessment year.
The Central Government, exercising powers under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, notifies Theosophy Company (India), Private Ltd. as recognised for the purposes of that sub-clause, thereby recording the entity's statutory tax status for the relevant assessment year.
Notifies "Raja Ram Mohan Roy Library Foundation, Calcutta" u/s 10(23C)(iv)
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Tax exemption notification under section 10(23C)(iv) confers notified charitable status on a library foundation for assessment purposes.
The Central Government, exercising the power under section 10(23C)(iv) of the Income tax Act, notifies Raja Ram Mohan Roy Library Foundation, Calcutta as an entity covered by that sub clause for the relevant assessment year, thereby designating it as a notified institution for the provision's purposes.
Notifies "The Bharatiya Bhasha Parishad, Calcutta" u/s 10(23C)(iv)
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Section 10(23C)(iv) recognition: Bharatiya Bhasha Parishad notified for the assessment year to enable tax exemption.
The Central Government, under Section 10(23C)(iv) of the Income-tax Act, notifies The Bharatiya Bhasha Parishad, Calcutta as recognised for the purposes of that sub-clause for the assessment year 1989-90, recording that the organisation meets the criteria for recognition under the provision for the period stated.
Building materials falling within Chapter 68
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Excise duty waiver for building materials manufactured on-site ensures no recovery where a non-levy practice prevailed.
The Central Government, under Section 11-C of the Central Excises and Salt Act, 1944, directs that excise duty on building materials falling under Chapter 68 and manufactured at construction sites for use there, which was not levied in accordance with an established practice, shall not be required to be paid in respect of such materials for the period during which that practice prevailed.
Life saving drugs, medicines or equipments [G.E. No. 100]
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Life saving drugs designation expands to include fibrinogen dried, amending customs exemption schedule under statutory power.
Amendment adds Fibrinogen dried as a new Item 219 under heading "A. Life saving drugs or medicines" in the Schedule to Government of India Notification No. 208/81-Customs, effected by the Central Government under its statutory delegated powers in the Customs Act to modify the miscellaneous exemption notifications.
Amendment to Notification No. 163/89-Cus. [Auxiliary Duty]
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Amendment to exemption notification adds a new serial entry incorporating Notification 274/89 into the Schedule under Customs Act.
The Central Government, under Section 25(1) of the Customs Act, 1962 and Section 35(4) of the Finance Act, 1989, amends Notification No. 163/89-Customs by inserting after serial number 89 a new serial number 90 referencing Notification No. 274/89-Customs dated 16th November, 1989, thereby adding that notification to the Schedule of miscellaneous exemption notifications.
Copper Mill Scale [Heading No. 26.20]
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Customs exemption for imported copper mill scale caps payable ad valorem customs duty under government notification.
The central government, exercising its statutory exemption power in the public interest, exempts imported copper mill scale classified under the relevant tariff heading from that portion of customs duty that exceeds an established ad valorem cap, thereby limiting the recoverable duty on such imports to the specified maximum rate provided in the First Schedule to the Customs Tariff Act.
Amendment to Notification No. 64/88-C.E. - Effective rates of duty on specified goods
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Central excise amendment removes a specified tariff entry, altering the applicability of effective duty rates under statutory power.
The Central Government, invoking public interest and exercising powers under sub-section (1) of section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 64/88-Central Excises by omitting Sl. No. 4 and the entries relating thereto from the Table annexed to that notification by Notification No. 194/89-C.E. dated 16-11-1989.

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