Tax exemption under section 10(23C)(v) notified, granting charitable institution status to Sri Seetharamachandra Swamy Devasthanam.
Notification accords tax exempt status to Sri Seetharamachandra Swamy Devasthanam, Bhadrachalam under the income tax exemption clause for educational and charitable institutions, with the Central Government exercising statutory power to notify the institution for the assessment years specified in the order.

Tax notification under section 10(23C)(iv) designates Institute for Motivating Self-employment for specified assessment years by central government.
Notification under section 10(23C)(iv) designates the Institute for Motivating Self-employment, Calcutta, as a notified institution under the said clause. The Central Government exercises its authority under clause (iv) of sub-section (23C) of section 10 to apply that provision to the institute for the specified assessment years, documenting the administrative reference for the notification.

Charitable status under Section 10(23C)(iv) notifies Seafarers' Welfare Fund Society as qualifying for income-tax exemption.
Notification under Section 10(23C)(iv) designates Seafarers' Welfare Fund Society, Bombay as a notified institution for income-tax purposes, identifying it as qualifying within the statute's scope and recording the temporal coverage of the designation.

Notification of tax exemption for a benevolent fund secures eligibility for specified assessment years under the designated income tax clause.
Central Government notification recognizes Karnataka Police Benevolent Fund as qualifying under clause (iv) of sub section (23C) of section 10, making the Fund eligible for the specified tax exemption solely for the assessment years 1986 87 through 1988 89.

Exemption to small scale manufacturers: amendment substitutes listed tariff items to redefine covered goods under excise rules.
The Central Government, under sub rule (1) of rule 8 of the Central Excise Rules, 1944, amends Notification No. 175/86 Central Excises by substituting item (iii) in Serial No. 4 of the Annexure with a new entry that lists the tariff sub headings of goods to which the exemption for small scale manufacturers applies.

Manufacture in bond: notification adds vehicle components and nylon yarn to permitted processing of non duty paid excisable goods.
Under rule 191-B of the Central Excise Rules, 1944, the government amends the Table to the earlier notification by inserting two new entries permitting manufacture in bond of specified non duty paid excisable goods: motor vehicles and associated major components (including chassis with engines and bodies) and nylon twine/yarn and nylon (polyamide) yarn identified by their tariff subheadings.

Warehousing exemption specifies eligible petroleum products and aromatic hydrocarbons for central excise storage treatment.
Amendment replaces the original clauses of the warehousing notification to define eligible goods by tariff headings: specified Chapter 27 headings (certain petroleum and related products) and aromatic hydrocarbons in Chapter 29, including benzene, toluene and xylene, thereby clarifying which goods qualify for warehousing treatment under the notification.

Customs port appointment: Gopalpur designated for ilmenite loading, enabling customs control and regulation at the port.
Gopalpur Port in Orissa is appointed as a Customs Port for the loading of ilmenite under powers conferred by the Customs Act, bringing ilmenite loading operations at that port within customs control and the statutory regulatory framework by executive notification.

Foreign Exchange Conservation (Travel) Tax exemption for pilgrimage to Katasraj removes tax on release of foreign exchange.
The central government, invoking powers under the Finance Act, exempts from the payment of the whole of the Foreign Exchange Conservation (Travel) Tax any release of foreign exchange for pilgrimage to Katasraj in Pakistan, thereby removing the tax leviable under Chapter V on such releases.

Approved institution status enables research tax allowance subject to separate accounts, annual returns and renewal conditions.
Approval is granted to the National Institute of Public Finance and Policy as an Approved Institution for purposes of tax allowance for scientific research, conditioned on maintaining a separate research account, submitting annual returns of scientific research activities by 30 April, and furnishing audited annual accounts and balance sheet to the prescribed authority and the tax commissioner by 30 June; approval is time-limited and requires advance application for renewal.

Research approval compliance requires annual returns and audited accounts to maintain tax benefits and timely renewal applications before approval expiry.
Thapar Institute of Engineering and Technology, Patiala is approved by the Department of Scientific and Industrial Research as an approved institution for research-related tax purposes under Section 35(1)(ii), subject to maintaining a separate research account, filing annual research returns by 31 May, submitting audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Commissioner, and applying for renewal at least three months before approval expiry.

Commencement date appointed for the Constitution (Fifty fifth Amendment) Act to bring it into force by central government notification.
The Central Government, exercising the power conferred by sub section (2) of Section 1 of the Constitution (Fifty fifth Amendment) Act, 1986, by notification issued through the Ministry of Home Affairs appointed the date on which the Amendment Act shall come into force, thereby giving effect to the Act's commencement provision.

Commencement date: Constitution (Fifty-Third Amendment) Act, 1986 appointed to come into force on 20 February 1987.
The Central Government, invoking the power under sub section (2) of section 1 of the Constitution (Fifty-Third Amendment) Act, 1986, by notification S.O. 71(E) dated 11 2 1987, appointed 20th February 1987 as the date on which the Act shall come into force.

Delegation of Central Excise powers: Officer empowered to investigate and adjudicate assigned cases nationwide under statutory rules.
The Central Board of Excise and Customs appoints the Officer on Special Duty (Bills), Directorate General of Inspection and Audit, New Delhi, as Central Excise Officer and invests him with the powers of Collector of Central Excises to be exercised throughout the territory of India for investigation and adjudication of cases assigned by the Board, pursuant to clause (b) of section 2 of the Central Excises and Salt Act, 1944 and rule 4 of the Central Excise Rules, 1944.

Declared excisable goods tariff amendment: specified commodity headings substituted to change referenced classifications.
Pursuant to the proviso to sub rule (1) of Rule 173A, the notification substitutes specified tariff headings in the table annexed to Notification No. 24/86. Against Sl. No. 9, column 3 is replaced by 2803.00; against Sl. No. 10, column 3 is replaced by 3701.20 or 3702.20, thereby altering the tariff classifications referenced for declared excisable goods.

Tariff classification changes update notification tables by substituting revised tariff headings and codes for specified entries.
Amendments revise tariff classifications in the annexed tables of specified central excise notifications under Rule 8(1) of the Central Excise Rules, 1944. Notification No. 125/73 substitutes additional subheadings for the item at S. No. 1, and Notification No. 40/85 substitutes a different tariff figure in column 3 against S. No. 22, effecting direct substitution of tariff codes in the respective notification tables.

Tax exemption notification under section 10(23C)(iv) designates Federation of Indian Export Organisations for specified assessment years.
Notification designates the Federation of Indian Export Organisations as recognised under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, and notifies the organisation for application to specified assessment years, bringing it within the statutory exemption framework for those years.

Section 35(1)(ii) approval requires institutional recognition with annual returns, audited accounts and timely renewal application.
Approval under Section 35(1)(ii) classifies the Centre for Regional Ecological and Science Studies in Development Alternatives, Calcutta, as an approved "Institution" for research-related tax purposes, conditioned on maintaining separate research accounts, furnishing annual research returns to the prescribed authority by 30 April, submitting audited annual accounts and balance sheet to the prescribed authority and Commissioner by 30 June, and applying for extension to the tax Board at least three months before approval expiry.

Approval under section 35(1)(ii) recognizes research-institution tax status subject to reporting, audited accounts, and renewal timing.
The Voluntary Health Services, Medical Centre, Madras is approved as an institution eligible under the income-tax research provision for 1 January to 31 December 1987, subject to maintaining a separate research account, filing annual research returns by 30 April, submitting audited accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and applying for extension to the central tax board at least three months before approval expiry.

Approval under section 35(1)(ii): conditional research association recognition requires separate accounts, annual returns, audited accounts and timely renewal application before expiry.
Approval granted to Ganesh Scientific Research Foundation as a research association under section 35(1)(ii), subject to maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities by 30 April, and submitting audited accounts, income and expenditure statements and a balance sheet to the prescribed authority and the Commissioner by 30 June; renewal applications must be filed three months before approval expiry. The approval period runs from 1 April 1984 to 31 December 1987.