Approval under section 35(1)(iii) for research requires separate accounts and annual audited returns to authorities.
Approval of the Public Enterprises Centre for Continuing Education, New Delhi, as an institution under section 35(1)(iii) is subject to maintaining a separate account for research receipts; furnishing annual returns of scientific research activities to the prescribed authority by 30th April each year in prescribed forms; and submitting audited annual accounts showing total income and expenditure and a balance-sheet, with copies to the concerned Commissioner of Income-tax, by 30th June each year. The notification states an explicit effective period for the approval.

Approval under section 35(1)(ii) grants research association recognition subject to separate accounts and annual reporting obligations.
Approval is granted to Sitaram Bhartiya Institute of Scientific Research, New Delhi, as a research association under section 35(1)(ii), subject to maintaining a separate account for research receipts; filing annual returns of research activities by 30 April; and submitting audited annual accounts, income and expenditure statements, and a balance sheet to the prescribed authority and the Commissioner of Income-tax by 30 June each year. The approval covers the period 28 March 1984 to 31 March 1986.

Closure of salt works directs specified portions to cease manufacture and corresponding licences to be cancelled.
The Central Government directs closure of specified portions of Sarvai and Nawa Mukh salt works at Bassein Salt Factory, effective on publication, requiring those portions to cease salt manufacture and declaring that the licences relating to the closed portions shall stand cancelled; the Schedule identifies affected survey numbers and quantifies closed areas in hectares for each salt work.

Research association approval requires separate research accounts, annual returns, audited accounts and timely reapplication.
Approval is granted to the Lady Anusuya Singhania Medical Research Society as an Approved Association for tax recognition under the research expenditure provision, subject to conditions: maintain separate research accounts; file annual research activity returns by 31st May; submit audited annual accounts, income-expenditure statement and balance-sheet to the prescribed authority, central tax administration and income-tax commissioner by 30th June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection.

Tax exemption notification under section 10(23C)(iv) recognizes Loreto House Educational Society's status for specified assessment years.
Notification designates The Loreto House Educational Society of Calcutta as entitled to the tax treatment under clause (iv) of sub section (23C) of section 10 of the Income tax Act, effective for the assessment years 1985-86 to 1987-88, issued as Notification No. S.O.1757 dated 6 2 1987.

Specification of bonds under section 193 clarifies which IDBI bond series are covered for proviso (iib) purposes.
Central Government, under the proviso to the Income tax Act provision on tax deduction, specifies by notification the bonds issued by the Industrial Development Bank of India, Bombay, enumerating identified IDBI bond series in an annexed Table and thereby designating those listed instruments as the specified bonds for the proviso's purposes.

Exchange rate amendment sets new customs exchange rate for Norwegian currency affecting tariff calculations under Customs Act.
Amendment to Notification No. 512-Cus. substitutes serial number 13 in the Schedule by prescribing an exchange rate of 53.05 for Norwegian Kroner under the authority of sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, 1962; the rate is effective from 9-2-1987 for customs valuation and tariff calculations.

Customs exemption cap revised to limit ad valorem duty relief, narrowing tariff exemptions for imported pulses.
Amendment to Notification No. 129/76-Customs substitutes the prior exemption from the whole of the Customs duty specified in the First Schedule with relief limited to "payment of so much of that portion of the duty of Customs which is specified in the said First Schedule as is in excess of twenty five per cent ad valorem," thereby capping exemption for pulses (shelled or unshelled) to the duty component above that ad valorem threshold.

Exchange rate notification sets the official customs conversion for Danish kroner, amending the tariff schedule effective the listed date.
The Central Government, under section 14(3)(a)(i) of the Customs Act, 1962, amends Notification No. 512 Cus. by substituting Serial No. 5 in the Schedule to prescribe the official conversion rate for the Danish kroner for customs and tariff purposes, and stipulates the date from which that rate takes effect.

Customs notification amendment adds exemption schedule entries under Central government Customs Act and Finance Act authority.
The Central Government amends Notification No. 312/86-Customs by inserting two new Schedule entries-listed as entries 290 and 291-thereby incorporating the referenced Customs notifications dated late January into the Schedule. The amendment is effected under the powers of the Customs Act read with the Finance Act and is promulgated as Notification No. 38/87-Cus dated 4-2-1987.

Exchange rate declaration sets official rate for French franc affecting customs valuation under Customs Act, ensuring uniform tariff treatment.
Amendment under the Customs Act substitutes the Schedule entry for Serial No. 8 to prescribe the official exchange rate for the French franc to be applied for customs valuation and tariff purposes, and specifies the date from which that rate is effective.

Life saving equipment inclusion: RIA Enzyme Linked Immunoassay kits added to customs exemption schedule, expanding exempted medical imports.
The Central Government amended the Schedule to Notification No. 208/81 to insert, under the heading Life Saving Equipments, a new entry adding "RIA Enzyme Linked Immunoabsorbent Assey Kits," thereby expanding the list of goods treated as life saving equipment under the customs exemption framework and altering tariff/exemption coverage for imports of those assay kits.

Closure of salt works under excise rules: licences for the Balacheruvu salt factory ordered cancelled upon Gazette publication.
The Central Government, invoking rule 109 of the Central Excise Rules, 1944, directs closure of the Balacheruvu Salt Factory's licensed salt-manufacturing areas specified in the Schedule and orders that the licences for those areas shall stand cancelled, effective on publication in the Official Gazette, identifying licence numbers and the combined licensed area including a specified part of a revenue survey parcel.

Closure of salt works directs cessation of manufacture and cancellation of licences for specified Rajakkamangalam salt works.
Orders closure of specified salt works in the Rajakkamangalam salt factory, directing cessation of salt manufacture in those works from the date of publication and cancellation of the associated licences, while exempting the salt works covered by Licence No. 43 (Area 14.24 acres) from the closure; the action is taken under rule 109 of the Central Excise Rules, 1944.

Rescission of customs notification under statutory power; executive revocation on public interest grounds.
The Central Government, invoking the powers under section 25(1) of the Customs Act, 1962, rescinds Notification No. 267-Customs (dated 28 April 1986) on the ground that such rescission is necessary in the public interest, thereby formally revoking the earlier customs exemption notification.

Import certification requirement: pre-clearance and post-import verification mandated for inputs used under the Special TV Expansion Plan.
The amendment requires, at clearance, a certificate from the Chief Engineer in the Directorate General, Doordarshan that imported raw materials, components and sub-assemblies are required for manufacture under the Special TV Expansion Plan, and requires production within twelve months (or extended period allowed by the Assistant Collector of Customs) of certificates from the importing organisation's Chief Executive and the Chief Engineer confirming use of the imports in manufacture for the Plan and receipt of the finished goods by Doordarshan.

Section 10(23C)(v) recognition: Kerala Jesuit Society notified as qualifying organisation for specified assessment years under Income-tax Act.
The Central Government, exercising powers under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, notifies Kerala Jesuit Society, Calicut as qualifying under that clause by Notification No. S.O.664 dated 28-1-1987, recognising the society for the assessment years 1984-85 to 1986-87.

Tax exemption recognition for an educational institution under income tax provisions, notified for specified assessment years by central government
The Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, notifies "Khelghar Shishu Nivas O Shiksha Kendra" as eligible under that clause for the specified assessment years, thereby fixing the temporal scope of its tax-exemption recognition.

Exchange rate notification sets Austrian schillings conversion for customs tariff schedule, replacing prior schedule entry and taking effect soon.
Amendment to an earlier customs notification substitutes Schedule Serial No. 2 to fix the Austrian schilling exchange rate for customs valuation, replacing prior entries and specifying the revised rate as effective from the stated date.

Customs exemption for silver imports permits duty-free replenishment shipments used to replace silver in exported jewellery.
Central Government exempts imports of silver classified under the customs heading for silver when imported by or on behalf of the State Bank of India for sale as replenishment metal for silver used in jewellery or articles exported under the Export Promotion and Replenishment Scheme, from the whole of the customs duty leviable thereon, conditioned on importation for that specific replenishment purpose.