Notification of charitable tax exemption with conditions on exclusive income application and restricted investment modes.
Notification under section 10(23C)(v) designates Sri Taralabalu Jagadguru Brihanmath Sirigeare, Karnataka, as a notified institution for assessment years 1990-91 to 1992-93 subject to conditions: income must be applied or accumulated wholly and exclusively for the institution's objects; funds may be invested only in forms specified in section 11(5) (excluding certain in-kind voluntary contributions); and business profits are excluded unless the business is incidental and maintained in separate books.

Tax deduction for donations: temple designated a place of public worship qualifying under section 80G for deduction purposes.
The Central Government notifies Sri Magara Nedunkuzhaikathar Temple as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of section 80G of the Income tax Act, under clause (b) of sub section (2), thereby bringing the temple within the statutory framework governing tax treatment of donations to such places.

Customs document fees updated: uniform fee imposed for specified document amendments and certified copies procedures.
The 1991 notification amends paragraph 3 of the 1970 Levy of Fees (Customs Documents) Regulations by substituting a Table that prescribes a uniform fee for a defined list of services: amendment or supplementation of import/export manifests; certified copies of bills of entry, shipping bills and other customs documents (with timing distinctions); amendment of vessel names and other Shipping Bill particulars; amendments to port clearance and outward entry applications; supplementation of short-shipment notices; and cancellation of documents.

Approval under section 35(1)(ii) granted with compliance conditions on accounts, annual return and audited submissions.
Sri Aurobindo Ashram Trust is approved as an Institution under clause (ii) of sub section (1) of section 35, subject to maintaining a separate account for scientific research, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May each year, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director by 30 June each year; approval effective 1 April 1991 to 31 March 1992.

Approval under section 35(1)(ii): research centre subject to accounting, annual reporting and audited accounts submission.
Approval under section 35(1)(ii) is granted to the Centre for Scientific Research subject to conditions: maintain separate accounts for research receipts; furnish an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May each year; and submit 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 local Commissioner/Director of Income-tax (Exemptions) by 30th June each year.

Approval under section 35(1)(iii) requires separate research accounts and annual audited returns filed with tax and scientific authorities.
Approval is granted to Sri Aurobindo International Institute of Educational Research as an Institution for purposes of section 35(1)(iii) of the Income-tax Act, subject to conditions: maintain separate accounts for scientific research; furnish an annual scientific-research return to the Secretary, DSIR by 31 May; and submit audited annual accounts showing income, expenditure, assets and liabilities to specified income-tax and DSIR authorities by 30 June. The notification sets the effective period and prescribes the procedure and copy requirements for applying for extension of approval.

Research institution approval under income tax law requires separate research accounts, annual returns and audited submissions.
Approval as an Institution under the Income-tax Act is subject to maintaining a separate account for scientific research funds, filing an annual return of research activities with the central scientific department by 31st May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the Director-General of Income-tax (Exemptions), the scientific department and the local tax authority by 30th June; approval is time limited and requires timely application for extension with specified copy requirements.

Right to appeal administrative decisions: license applicants and agents may represent and appeal adverse licensing orders.
Amendments require an employee seeking recognition to hold a permanent pass in Form G and at least one year's experience as a pass holder; they create a 30 day right to represent to the Central Board against Collector rejections of temporary licence applications and Collector orders under Regulation 10(3); and they add an express right for customs house agents to appeal decisions under Regulation 21 or Regulation 23(7) to the Customs and Central Excise Appellate Tribunal.

Modvat amendment: updated notification revises specified numerical limit in existing central excise notification affecting input tax credit eligibility.
Amendment to a Modvat-related notification effected under the Central Excise Rules replaces a specified numerical figure in clause (3) of the second proviso of the cited notification, thereby changing the numerical parameter applicable to the Modvat provisions.

Customs exemption amendment adds Chapter 82 to covered tariff headings, expanding tools and implements relief.
Amendment adds Chapter 82 to the tariff headings covered by Notification No. 317/87-Customs, substituting the original enumeration so the exemption applies to goods under Chapter 39, 69, 82, 84, 85 or 90 and thereby expanding the scope of the tools and implements miscellaneous exemption.

Tariff amendment: ad valorem duty prescribed for a specified plastics tariff entry under powers conferred by Section 5A.
The Central Government, exercising powers under Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 53/88-C.E. by substituting in the Table, against Sl. No. 11 in column 4, the entry "10% ad valorem" to prescribe an ad valorem duty for the specified plastics item.

Appointment of Collector to exercise statutory powers under Section 4(1) to adjudicate Cheminor Drugs' import case.
The Central Government appointed the Collector of Customs and Central Excise, Hyderabad to exercise the powers of a Collector of Customs in the jurisdictions of Bombay and Madras for the specific purpose of adjudicating import transactions by M/s. Cheminor Drugs Ltd., invoking sub-section (1) of Section 4 of the Customs Act, 1962 to delegate that adjudicatory authority.

Transfer of Residence amendment raises prescribed monetary thresholds under Rule 2, altering customs transfer-of-residence allowances.
The Second Amendment to the Transfer of Residence Rules, 1978 substitutes higher monetary figures in the Explanation to Rule 2, thereby raising the financial thresholds that determine the Rule's applicability. The amendment is made under sub section (2) of Section 79 of the Customs Act, 1962 and comes into force on publication in the Official Gazette.

Customs baggage amendment raises specified monetary thresholds in Rule six under the Customs Act, effective on Gazette publication.
The Baggage (Second Amendment) Rules, 1991 amend Rule 6 of the Baggage Rules, 1978 by substituting the existing lower rupee amounts with higher rupee amounts; the amendment is made under the Customs Act's delegated power and comes into force on publication in the Official Gazette.

Exemption for gold imports extended to authorised suppliers, subject to Collector-prescribed procedures and export undertaking conditions.
The notification amends paragraph 1 to limit the exemption to inputs imported for use in manufacture of jewellery for export by a hundred per cent export oriented undertaking and inserts paragraph 2 extending that exemption to gold imported under Heading No. 71.08 by designated suppliers for supply to hundred per cent export oriented undertakings in Special Export Oriented Complexes and Export Processing Zones under the stated export scheme, subject to Collector-specified procedures and compliance with paragraph 1 conditions.

Exemption for gold imports extended to designated agency imports for supply to export-zone jewellery units, subject to procedural compliance.
Amendment restricts the exemption to goods "when imported into India by the gem and jewellery units" and adds that the exemption also applies to gold under Heading No. 71.08 imported by designated trading and banking agencies for supply to gem and jewellery units in Export Processing Zones and specified export-oriented undertakings, provided that where gold is imported on behalf of a jewellery unit the unit follows procedures specified by the Collector of Customs and complies with the conditions in paragraph 1 of the notification.

Customs exemption for gold imports extends to supplier imports for gem and jewellery units, subject to Collector procedures and compliance.
Amendment narrows the customs exemption to apply to goods "when imported into India by the gem and jewellery units" and adds that the exemption also applies to gold under Heading No. 71.08 imported by specified suppliers for supply to gem and jewellery units in designated export-oriented zones and complexes. If gold is imported on behalf of a jewellery unit, the exemption applies only if the jewellery unit follows procedures specified by the Collector of Customs and complies with the conditions in paragraph 1 of the notification.

Customs exemption for gem and jewellery units extended to gold imports via designated supply agencies, subject to procedural and compliance conditions.
Amendment substitutes wording to restrict import entitlement to gem and jewellery units and adds paragraph extending the customs exemption to gold imported by designated supply agencies for supply to gem and jewellery units in the Export Processing Zone and export oriented undertakings, subject to the jewellery unit following procedures specified by the Collector of Customs and complying with the conditions in paragraph 1 of the original notification.

Customs exemption for gold imports extended to designated suppliers for gem units, subject to Collector-specified procedures and conditions.
Amendment substitutes the beneficiary wording to require importation "by the gem and jewellery units" and adds a paragraph extending the exemption to gold under Heading 71.08 imported by designated agencies for supply to gem and jewellery units under the Export Processing Zone/EOU/SEZ export scheme, provided that where gold is imported on behalf of a jewellery unit the exemption applies only if Collector-specified procedures are followed and the jewellery unit complies with the conditions in paragraph 2 of the notification.

Exemption for imported gold extended to authorised suppliers for gem and jewellery units, subject to procedural and compliance conditions.
The amendment narrows paragraph 1 wording to apply the exemption when goods are imported "by the gem and jewellery units" and inserts a paragraph extending the exemption to gold imported under the customs tariff heading for gold by authorised suppliers for supply to gem and jewellery units under specified export schemes, subject to Collector of Customs procedures and compliance with paragraph 1 conditions where gold is imported on behalf of a jewellery unit.