Warehousing station designation declares a village as an authorized customs warehousing location under Customs Act provisions.
Under section 9 of the Customs Act, 1962, the Central Board of Excise and Customs declares Village Koorghalli in Mysore Taluk, District Mysore, Karnataka, to be a warehousing station, exercising its administrative power by issuing an exemption notification to effect territorial classification for customs warehousing purposes.

Warehousing station designation enables export-oriented undertakings to use a declared village for customs warehousing under customs law.
The Central Board of Excise and Customs, exercising powers under the Customs Act, declares Village Devarapally in Ananthapur District, Andhra Pradesh, to be a warehousing station for the purpose of permitting and supporting the establishment and operation of export-oriented undertakings, enabling customs warehousing treatment and related procedural facilitation for eligible export units within the declared locality.

Authorisation of State industry officers expanded to certify small scale sector firms for customs exemption under notification.
The amendment substitutes sub-clause (ii) of Clause (1) to provide that the Director of Industries, or the Commissioner of Industries, or any officer not below the rank of Joint Director of Industries specifically authorised by the Director or the Commissioner of the State concerned may authorise firms classified as falling in the small scale sector for the purposes of the customs notification exemption.

Notification under section 10(23C)(v) recognising Diocese of Calcutta for specified assessment years, indicating tax exemption recognition.
Central Government notifies Diocese of Calcutta (Church of North India) under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 for the assessment years 1985-86 to 1988-89 by Notification No. S.O.3528 dated 15-10-1987, specifying the Diocese's recognition under that clause and the temporal scope of the notification.

Section 10(23C)(v) notification: society recognised under the clause for specified assessment years in tax law.
Central Government notifies The Society of the Franciscan Servants of Mary, Salem for the purposes of section 10(23C)(v) of the Income tax Act, applying that notification to the assessment years 1984 85 through 1988 89 and recording the government file reference for administrative purposes.

Tax exemption under section 10(23C)(iv) recognized for Homi Bhabha Fellowships Council for specified assessment years.
The Central Government, exercising powers under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies an educational fellowship body for the purposes of that clause for assessment years 1985-86 to 1988-89, identifying the entity by name and providing an administrative reference.

Notification under section 10(23C)(iv) confirms tax-exempt recognition of Indian Cotton Mills Federation for specified assessment years.
Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, 1961, notifies Indian Cotton Mills Federation, Bombay for the purposes of that clause, specifying the assessment years to which the notification applies and thereby recognising the Federation for tax exemption consideration under the provision.

Notification of tax-exempt status for National Co-operative Development Corporation under specified charitable clause for assessment year
Central Government, exercising powers under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961, notifies National Co-operative Development Corporation as falling within that clause for the specified assessment year, thereby designating the Corporation for the exemption provided by that provision.

Exemption for excess sugar production allows duty relief on cleared sugar equivalent to measured excess under prescribed averaging rules.
Exemption grants full excise duty relief on sugar produced in the specified two-month period that exceeds the factory's average production for the corresponding periods of the three prior sugar years, computed from Form RG1 or Collector specified records. Exclusions cover sugar from refining gur, khandsari, or beet-root; reprocessed leftover sugar from preceding sugar years counts, while reprocessed defective or already included brown sugar does not. The exemption applies to cleared quantities for home consumption equivalent to the excess, and where the average is nil the entire production in the period is exempt.

Section 10(23C)(v) notification: Charity recognised for specified assessment years under the Income tax Act, enabling tax exemption status.
Central Government notification under section 10(23C)(v) notifies Shri Malladi Satyalingam Naicker Charities, Kakinada, for the purpose of clause (v) of sub section (23C) of section 10 of the Income tax Act, specifying recognition for the assessment years 1985 86 to 1988 90.

Notification under section 10(23C)(v) grants tax-exempt status to Dakshineswar Ramkrishna Sangha for a specified assessment year.
Central Government notification under clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 recognises Dakshineswar Ramkrishna Sangha, Dakshineswar, Calcutta within that clause, designating the Sangha for the specified assessment year and thereby placing it within the statutory tax-exemption category by means of the formal government notification.

Notification under section 10(23C)(v) designates a charitable trust as eligible for tax treatment for specified assessment years.
Notification designates His Holiness The Dalai Lama's Charitable Trust as recognised under clause (v) of sub section (23C) of section 10 of the Income tax Act for specified assessment years, issued by the Central Government pursuant to that provision.

Income tax exemption recognition for a charitable trust under clause 10(23C)(v), granting notified status for assessment purposes.
Notifies Hazarat Pir Mohammed Shah Durga Sharif Trust as entitled to tax exemption under clause (v) of sub section (23C) of section 10 of the Income tax Act for the specified assessment year, the Central Government issuing a formal notification to recognize the trust's status for income tax assessment purposes.

Tax notification under section 10(23C)(v): recognition of Sree Narayana Dharma Sangham Trust for specified assessment years.
Notification designates Sree Narayana Dharma Sangham Trust, Varkala, Kerala, as eligible under the income tax provision for recognition of charitable/educational institutions, with the Central Government formally notifying the trust by name and specifying the assessment years to which the recognition applies, thereby conferring the statutory recognition required for the tax treatment under that clause.

Notification under section 10(23C) recognizes Seafarers' Welfare Fund Society Bombay for specified assessment years.
The Central Government, under clause (iv) of sub section (23C) of section 10 of the Income tax Act, notified Seafarers' Welfare Fund Society Bombay for the purposes of that clause for the specified assessment years, thereby designating the Society for the tax treatment contemplated by the provision for the period stated.

Tax notification: Joint Plant Committee recognised under section 10(23C)(iv) for the stated assessment year applicability.
The Central Government, invoking clause (iv) of sub section (23C) of section 10 of the Income tax Act, formally notifies Joint Plant Committee for the purpose of that clause, thereby designating the Committee under the cited provision for the specified assessment year.

Exemption under section 10(23C)(v): notification treats IDBI Capital Bonds issued by the Industrial Development Bank as qualifying securities.
The Central Government, under the income tax exemption provision, notifies "3 Years - 9 per cent. IDBI Capital Bonds" issued by the Industrial Development Bank of India as qualifying instruments for the purposes of clause (v) of sub section (23C) of section 10 of the Income tax Act, by Notification No. 0181 dated 13 10 1987.

Research institution approval requires separate research accounts, annual audited returns, and timely renewal applications before expiry.
Approval is granted to the National Association of Critical Care Medicine (India), New Delhi, as an institution for income-tax recognition for scientific research, subject to maintaining separate research accounts, furnishing annual returns of research activities by 31st May, and submitting audited annual accounts, income and expenditure statements, and balance-sheet to the prescribed authority, the Central Board of Direct Taxes, and the concerned Commissioner by 30th June; renewal applications must be made at least three months before expiry.

Customs exemption scope: magnetic tapes now covered by amended notification, removing previous sound recording exclusion, clarifying coverage.
Amendment replaces the phrase "magnetic tapes other than those for sound recording" with "magnetic tapes" in Notification No. 232/87-Customs, effected by the Central Government under its statutory power and stated to be in the public interest, thereby broadening the descriptive scope of the prior miscellaneous exemption notification.

Rescission of customs notification: withdrawal of exemption for magnetic tapes under executive authority on public interest basis.
The Central Government rescinds Notification No. 49/84-Customs (relating to magnetic tapes) by Notification No. 335/87-Cus dated 12-10-1987, exercised under sub section (1) of section 25 of the Customs Act, 1962, on the stated ground that rescission is necessary in the public interest, thereby withdrawing the earlier exemption established on 1 March 1984.