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Notifications
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Components and equipments for manufacture of trawlers
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Customs exemption amendment: substitution of the designated authority administering trawler component exemptions under the notification.
The Central Government amends Notification No. 247/84-Customs by substituting the previously named authority in conditions (1) and (2) with a different administrative body, thereby changing the designated authority responsible for administering the exemption for components and equipments for manufacture of trawlers under the existing notification.
Rock drilling bits
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Customs exemption scope expanded to include rock drilling bit parts, broadening applicability of existing notification.
Amendment substitutes the description of exempted goods in Notification No. 65/86-Customs so that the phrase "rock drilling bits" is replaced by "rock drilling bits and parts thereof", thereby extending the notification's exemption to include parts of the specified goods.
Notifies "Adult Training Centre (Trust) for the Blind" u/s 10(23C)(iv)
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Tax exemption notification confirms tax-exempt status for a charitable trust under income-tax law for specified assessment years.
Notification designates Adult Training Centre (Trust) for the Blind as eligible under section 10(23C)(iv) of the Income-tax Act, recognizing the trust for purposes of the tax exemption provision and specifying the period of recognition across the stated assessment years.
Notifies "Institute of Rail Transport" u/s 10(23C)(iv)
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Notification under Section 10(23C)(iv) confirms tax exempt status for Institute of Rail Transport for specified assessment years.
The Central Government, exercising powers under Section 10(23C)(iv) of the Income tax Act, formally notifies the Institute of Rail Transport as entitled to the exemption under that provision for the assessment years specified in the notification; the measure identifies the entity and limits the temporal scope of the notification without additional conditions.
Notifies "Gujarat Chief Minister's Relief Fund" u/s 10(23C)(iv)
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Income-tax exemption under section 10(23C)(iv) notified for a Chief Minister's Relief Fund for specified assessment years.
Central Government notifies Gujarat Chief Minister's Relief Fund under sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961, recognising the fund for the tax-exemption treatment prescribed by that provision for the assessment years specified in the notification.
Notifies "German Leprosy Relief Association Rehabilitation Fund" u/s 10(23C)(iv)
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Tax exemption recognition for German Leprosy Relief Association Rehabilitation Fund granted for specified assessment years.
Central Government notifies the German Leprosy Relief Association Rehabilitation Fund as eligible under the charitable fund provision of section 10, clause (23C)(iv), thereby granting the fund income tax recognition for a specified set of assessment years and enabling the tax treatment applicable to notified charitable institutions for that period.
Notifies "The Orthodox Syrian Church, Kottayam" u/s 10(23C)(v)
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Section 10(23C)(v) notification recognises a religious institution for tax purposes under income-tax law for specified assessment years.
Notification designates The Orthodox Syrian Church, Kottayam, as recognised under the relevant income-tax provision for the assessment years 1985-86 to 1987-88, issued by the Central Government using the power conferred by the specified sub-clause for institutions within the income-tax framework.
Notifies "Takhat Sachkhand Shri Hazur Abchalanagar Sahib, Nanded" u/s 10(23C)(v)
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Tax exemption notification recognises a religious institution's qualification for income tax relief under the statute for specified years.
The Central Government notifies Takhat Sachkhand Shri Hazur Abchalanagar Sahib, Nanded as qualifying under the income tax exemption provision for a specified sequence of assessment years, formally including the religious institution within the statutory exemption framework and thereby applying the relevant tax provision to that institution for the period covered by the notification.
Notifies "R. C. Diocese of Palayamkottai" u/s 10(23C)(v)
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Tax exemption recognition: R. C. Diocese notified under section 10(23C)(v) for specified assessment years.
The Central Government, exercising powers under section 10(23C)(v) of the Income-tax Act, notifies R. C. Diocese of Palayamkottai as covered by that provision for the period corresponding to the assessment years 1984-85 to 1986-87, as set out in Notification No. S.O.1967 dated 9-4-1986.
Notifies "R. C. Diocese of Madurai" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) notifies a religious institution under income tax law for specified years.
The Central Government, invoking section 10(23C)(v) of the Income-tax Act, notifies R. C. Diocese of Madurai for the purpose of that provision for the period covered by specified assessment years, specifying the legal basis and temporal scope of recognition in the official notification.
Notifies "South Arcot Diocesan Corporation, Cuddalore" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v): South Arcot Diocesan Corporation recognised for income-tax purposes for specified years.
The Central Government, under section 10(23C)(v) of the Income-tax Act, 1961, notifies South Arcot Diocesan Corporation, Cuddalore for the purposes of that provision, recording recognition applicable for the assessment years 1984-85 to 1987-88 by means of S.O.1965.
Notifies "Arch Diocese of Trivandrum" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) recognizes Arch Diocese charitable status for specified assessment years.
Notification under section 10(23C)(v) of the Income-tax Act records that the Arch Diocese of Trivandrum is notified for the purposes of that section, conferring the statutory classification specified by section 10(23C)(v) for a defined series of assessment years.
Notifies "Sri Lakshminarasimha Swamy Devasthanam" u/s 10(23C)(v)
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Tax exemption under Section 10(23C)(v): Sri Lakshminarasimha Swamy Devasthanam notified as eligible for specified assessment years.
The Central Government, under sub clause (v) of clause (23C) of section 10 of the Income tax Act, notifies Sri Lakshminarasimha Swamy Devasthanam as an institution eligible for the provision's benefits for the period covering the specified assessment years by Gazette notification (S.O.1963).
Notifies "Lambha Nava Balia Kaka Property Trust, Lambha" u/s 10(23C)(v)
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Tax exemption notification under section 10(23C)(v) confirms notified trust status for specified assessment years.
The Central Government, exercising powers under 10(23C)(v) of the Income-tax Act, notifies Lambha Nava Balia Kaka Property Trust, Lambha as eligible under that provision for the assessment years 1984-85 to 1986-87, identifying the trust's notified status and citing the enabling authority and file reference.
Approved Institution Vivekanda Rock Memorial and Vivekananda Kendra, Vivekanandapuram, Kanya Kumari, Tamil Nadu u/s 35(1)(ii)
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Approval under Section 35(1)(ii) enables tax recognition for scientific research subject to reporting, audited accounts, and renewal rules.
Approval is granted to the Vivekananda Rock Memorial and Vivekananda Kendra as an Institution for tax recognition of scientific research expenditure, subject to conditions: maintain separate research accounts; file annual research activity returns by 30 April; submit audited annual accounts and balance sheet with copies to the tax commissioner by 30 June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection. The approval applies for the period from 31 May 1984 to 31 March 1986.
Notifies "Dev Samaj, Chandigarh" u/s 10(23C)(v)
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Charitable institution recognition under section 10(23C)(v) confirms tax-exempt status for the listed assessment years formally.
Central Government notifies Dev Samaj, Chandigarh under section 10(23C)(v) of the Income-tax Act, 1961, recognising it as entitled to the tax exemption treatment conferred by that provision and applying that recognition to the assessment years specified in the notification.
Notifies "Hazarat Pir Mohammed Shah Dargah Shariff Trust" u/s 10(23C)(v)
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Income tax exemption under section 10(23C)(v) notifies a charitable trust for specified assessment years.
Central Government notification recognises Hazarat Pir Mohammed Shah Dargah Shariff Trust for the purposes of Income Tax exemption under sub-clause (v) of clause (23C) of section 10, specifying recognition for the assessment years 1984-85 to 1987-88.
Credit of duty in respect of inputs used in an intermediate product
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Credit of duty in respect of inputs: amendment omits prior paragraph altering treatment for intermediate products.
The Government amends an earlier central excise notification by omitting a specified paragraph, thereby altering the regulatory treatment of credit of duty on inputs used in the manufacture of an intermediate product under the Central Excise Rules and the miscellaneous exemptions framework.
Designated Authority under Customs Tariff (Additional Duty on Dumped Articles) Rules, 1985
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Designation of authority: Additional Secretary named to administer additional duty on dumped articles under Customs Tariff rules.
Appointment of the Additional Secretary in the Ministry of Commerce as the designated authority under sub rule (1) of rule 3 of the Customs Tariff Rules, 1985, empowering that officer to carry out identification, assessment and collection of additional duty on dumped or bounty fed articles and to determine injury under the Rules.
Designated Authority under Customs Tariff (Additional Duty on Dumped Articles) Rules, 1985
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Designated authority appointment under customs anti-dumping rules assigns administrative responsibility for identification, assessment and collection under those rules.
The Central Government, exercising the power conferred by sub rule (1) of rule 3 of the Customs Tariff (Additional Duty on Dumped Articles) Rules, 1985, appoints the Additional Secretary in the Ministry of Commerce as the designated authority for purposes of identification, assessment and collection of duty or additional duty on dumped articles and for determination of injury under those rules.

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