Approval under section 35(1)(ii) requires separate research accounts, annual DSIR return and audited accounts submission.
Approval under section 35(1)(ii) is granted to The Institute of Indian Foundrymen, Calcutta, as an association for scientific research subject to maintaining separate research accounts, filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts showing income, expenditure, assets and liabilities to the prescribed tax and research authorities by 30 June each year.

Approval under section 35(1)(ii) mandates separate research accounts and annual audited returns for research organisations.
K. J. Research Foundation, Madras, is approved under section 35(1)(ii) subject to maintaining a separate account for scientific research receipts; filing an annual return of scientific research activities to the Secretary, Department of Scientific and Industrial Research by 31st May; and submitting audited annual accounts to specified tax and research authorities by 30th June. The approval is effective for a stated period and the notification prescribes procedures and timelines for applying for extension through the jurisdictional tax office and the Secretary, Department of Scientific and Industrial Research.

Application of MRTP Act limited to specified undertakings, excluding government-owned defence, atomic energy and currency units.
The Central Government directs that the Monopolies and Restrictive Trade Practices Act shall apply to undertakings in clauses (a), (b), (c), (e) and (f) and to financial institutions under clause (g), but excludes undertakings owned or controlled by a Government company or the Government engaged in production of arms and ammunition, defence equipment, defence aircraft and warships, atomic energy and specified minerals, and industrial units under the Currency and Coinage Division, Ministry of Finance.

Exchange rate determination sets prescribed conversion rates for foreign currencies for stamp duty and customs valuation purposes.
Central Government prescribes fixed exchange rates for specified foreign currencies to be used for calculating stamp duty under the Indian Stamp Act, 1899 and for determinations under Section 14 of the Customs Act, 1962, superseding the prior notification; a Schedule lists each named currency with its rate expressed as the foreign-currency amount equivalent to Rs.100 for use in stamp duty and customs valuation.

Appointment of adjudicating authority expands Collector of Customs, Calcutta's jurisdiction to adjudicate specified show-cause notices.
The Central Government, invoking powers under the Customs Act, appoints the Collector of Customs, Calcutta to exercise the powers of Collectors of Customs in Delhi, Bombay and Madras exclusively for adjudicating five specified show-cause notices related to M/s. Hindustan Computers Limited (Reprographic Division), issued by the Directorate of Revenue Intelligence and by Customs officers at Madras, Bombay and New Delhi.

Customs amendment expands tariff chapter coverage to include an additional chapter alongside the original chapter for specified goods.
The Central Government, exercising powers under the Customs Act, amended Notification No. 256/84-Customs by substituting the words and figures "Chapter 29" with "Chapter 29 or 38", thereby broadening the tariff chapter coverage of that miscellaneous exemption notification as it pertains to goods referenced therein.

Collector of Customs (Appeals) jurisdiction amended to add Preventive Collectorate Patna and Central Excise Collectorate Patna.
The Central Government amended the non-tariff customs notification No. 16/90-Customs (N.T.) by omitting the Table entry at Serial No. 11 and inserting, against Serial No. 9, the Preventive Collectorate, Patna and the Central Excise Collectorate, Patna as collectorates in the State of Bihar, thereby modifying the roster of collectorates for common adjudication and proper officer designation.

Auxiliary duty amendment inserts a new Schedule entry to extend customs notification coverage under delegated statutory powers.
The Central Government, exercising delegated authority under the Customs Act and the Finance Act, amends Notification No. 24/91-Customs by inserting a new serial entry in its Schedule to add a referenced customs notification, thereby modifying the list of exemption notifications and effectuating an auxiliary duty amendment.

Customs duty exemption for fertilizer plant capital goods conditional on licence, endorsements, bond and evidence.
Exemption from the whole of the duty of customs and additional duty is provided for raw materials and components imported to manufacture capital goods for fertilizer plants, subject to conditions: possession of a specified import licence or release order; licence endorsements describing the materials, their quantities and the goods to be manufactured; execution of a bond in prescribed form and amount to secure payment for materials not used as declared; and production of evidence to the licensing authority to discharge customs liability and licence obligations.

Customs refund procedure: file a duplicate application to the Assistant Collector detailing grounds, MODVAT credit, enclosures and declaration.
Procedure requires filing a duplicate refund application before the Assistant Collector of Customs at the customs port, airport or warehouse where duty was paid, using the prescribed form that identifies bill of entry or parcel, deposit or invoice, parties involved, statutory basis under Section 27(1)(a) or 27(1)(b), protest registration if applicable, MODVAT credit claimed, grounds of claim, listed enclosures, and a declaration on passing on of excess duty, personal use and signature; the form also permits requesting a personal hearing.

Refund application procedure: prescribed Form R and administrative workflow for claiming and verifying excise duty refunds.
Amendment inserts Chapter VII-B and Rule 173S into the Central Excise Rules, 1944, mandating that any person claiming excise-duty refund must submit a duplicate application in Form R to the Assistant Collector having jurisdiction, and comply with statutory refund provisions. Form R prescribes grounds, supporting documents, specifics of original payment, claimant declarations (including non-recovery from others and an undertaking to repay erroneous rebates within six months), payment mode, sanctioning authority certification, and CAO post-audit verification to ensure treasury credit and record matching prior to payment.

Withholding provision for specified bonds requires transferee to notify the issuer by registered post within the prescribed period.
The Central Government designates 7 year secured redeemable non convertible bonds (Series I) issued by the Housing and Urban Development Corporation Limited as specified securities under the proviso to section 193, making them subject to the withholding framework; the benefit is admissible on transfer by endorsement or delivery only if the transferee notifies the issuer by registered post within sixty days of transfer.

Section 80L bond specification: seven-year secured redeemable non-convertible bonds allowed, transfer requires transferee notice within sixty days.
Central Government specifies taxable secured redeemable non-convertible bonds of seven year tenure issued by Housing and Urban Development Corporation as qualifying under section 80L; the tax benefit on transfer by endorsement or delivery is admissible only if the transferee informs the Corporation by registered post within sixty days of such transfer.

Tax-exempt bonds specified; tax benefit allowed only if bondholder registers holdings with the issuer.
Central Government specifies secured, redeemable, non-convertible bonds issued by the Housing and Urban Development Corporation as tax-exempt under item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961; the tax benefit is admissible only if the bondholder registers his name and holding with the issuer.

Tax exemption notification under section 10(23C)(iv) grants conditional recognition to a charitable association for specified assessment years.
Notification under section 10(23C)(iv) notifies Family Planning Association of India, Bombay for specified assessment years subject to conditions: income must be applied or accumulated wholly and exclusively to its objects; investments or deposits of funds during the relevant previous years are restricted to the modes specified for charitable trusts except for voluntary contributions retained in tangible form; and the notification does not apply to business income unless the business is incidental to objectives and separate books of account are maintained.

Notification under section 10(23C)(iv): tax exemption granted to organization subject to application, investment and business segregation conditions.
Notification under section 10(23C)(iv) notifies Maharashtra State Women's Council, Bombay as eligible for the provision for the specified assessment years, subject to conditions: apply or accumulate income wholly and exclusively for its objects; not invest or deposit funds except in modes permitted under section 11(5) (excluding certain voluntary contributions held as jewellery, furniture, etc.); and exclude business income unless incidental to objectives with separate books of account.

Charitable exemption recognition for a memorial society subject to exclusive income application and investment and business conditions.
Notification grants tax exemption recognition to Sardar Vallabhbhai Patel Memorial Society for specified assessment years subject to conditions: apply or accumulate income wholly and exclusively to its objects; restrict investments or deposits to permitted modes with exception for voluntary contributions held in kind; and exclude business profits from the concession unless the business is incidental to objectives and accounted for in separate books.

Tax exemption notification under section 10(23C)(v) conditions application of income and investment rules for nonprofit.
Notification designates Missionary Evangelism Society as eligible under section 10(23C)(v) for specified assessment years provided it applies or accumulates its income wholly and exclusively to its objects, restricts investment or deposit of funds except in legally specified forms (excluding voluntary contributions in kind), and excludes profits and gains of business from the notification unless the business is incidental to its objects and is maintained in separate books.

Commencement of Act: Central Excises and Customs Laws (Amendment) Act, 1991 appointed to come into force on specified date.
The Central Government, under the authority of sub-section (2) of Section 1 of the Central Excises and Customs Laws (Amendment) Act, 1991, by Notification No. 30/91-C.E. (N.T.) dated 19-9-1991, appoints the 20th September, 1991 as the date on which the said Act shall come into force.

Refund and anti-passing-on rules reshape excise and customs law through a consumer welfare fund mechanism.
The Central Excises and Customs Laws (Amendment) Act, 1991 establishes a uniform refund and credit scheme for excise and customs duties based on the principle that duty should not be refunded unless the claimant proves that the incidence has not been passed on. It requires refund claims to be made in prescribed form with supporting evidence, directs most refundable amounts to the Consumer Welfare Fund, and permits direct payment only in specified categories such as export-related refunds, unspent deposits, input credit refunds, and cases where the claimant has borne the duty. The Act also requires duty collected from buyers to be deposited with the Government and introduces disclosure and presumption provisions to support the anti-passing-on framework.