Exemption under Section 10(23C)(iv): Bhartiya Adimjati Sevak Sangh notified for specified assessment years for tax purposes.
Notification under Section 10(23C)(iv) designates Bhartiya Adimjati Sevak Sangh as entitled to the income-tax exemption specified by that provision, with the Central Government fixing the temporal scope to cover the assessment years 1983-84 through 1986-87.

Tax exemption notification under section 10(23C) recognizes Army Group Insurance Scheme Fund as notified entity for specified assessment years.
Notification designates Army Group Insurance Scheme Fund as a notified entity for income-tax purposes under clause (23C), sub-clause (iv) of section 10, with S.O.473 dated 13-1-1986 declaring the Fund eligible for the exemption regime for the specified assessment years and fixing the temporal scope of recognition.

Approval under section 35(1)(iii) conditions research-deduction eligibility on separate accounts, annual reporting and audited submissions.
Approval is granted to the Social Security Research Centre as an approved institution for research-related tax purposes under section 35(1)(iii), conditioned on maintaining separate research accounts, submitting annual research returns to the prescribed authority by the annual deadline, furnishing audited annual accounts and balance-sheet to the prescribed authority with copies to the income-tax commissioner by the annual deadline, and applying for renewal to the central tax authority in advance of expiry to avoid rejection.

Section 35(1)(ii) approval for research status requires separate accounts and annual reporting and audited submissions.
Approval under section 35(1)(ii) is granted to Development Alternatives as an "Association" for research-related tax purposes, subject to maintaining separate accounts for scientific research; filing annual returns of research activities to the prescribed authority by 30 April; submitting audited accounts, income and expenditure statements and a balance sheet to the prescribed authority and copies to the Commissioner of Income tax by 30 June; and applying to the Central Board of Direct Taxes three months before expiry for extension.

Notification under section 10(23C)(iv) grants tax-exempt recognition to an institution for specified assessment years under Income-tax Act.
Notification under section 10(23C)(iv) of the Income-tax Act confers tax-exempt recognition on Yusif Meherally Centre, the Central Government exercising its power to notify the Centre for the purpose of the provision for the assessment years 1985-86 through 1987-88.

Section 10(23C)(iv) notification: Rashtrotthana Parishat, Bangalore recognized for income-tax exemption under the Income-tax Act.
Notification under Section 10(23C)(iv) of the Income-tax Act, 1961 recognizes Rashtrotthana Parishat, Bangalore as entitled to the tax treatment under that provision and specifies the temporal scope of recognition for the stated assessment years, issued by the Central Government in the cited notification.

Tax approval for research institutions conditions maintenance of separate research accounts, annual returns, audited accounts and timely renewal.
Approval under section 35(1)(ii) is conferred on Neuro-Otological & Equilibriometric Society of India (All India Institute of Medical Sciences), New Delhi, as an "Association" for scientific research purposes, effective from 18-9-1983 to 31-12-1986. The approval is conditional on maintaining a separate research account; filing annual research returns by 30 April; submitting audited annual accounts and balance sheet with copies to the Commissioner by 30 June; and timely application to the tax board for extension at least three months before expiry.

Approved institution designation under Section 35(1)(ii) confirms scientific research association recognition and related tax treatment.
Designation of the institution as an Approved Institution is confirmed, recognising it as a Scientific Research Association for purposes of the Income-tax Act; the Secretary, Department of Scientific and Industrial Research is the prescribed authority granting the approval and the notification supersedes a prior office notification.

Ad valorem duty on silicones imposed, adding a new tariff entry and amending a customs notification under section 25.
The Central Government, exercising powers under Section 25(1) of the Customs Act, 1962, amends Notification No.36 Customs (1 March 1983) by inserting after Sl. No. 2 a new Sl. No. 3 in the annexed table: "Silicones 150 per cent ad valorem," thereby adding a tariff entry for silicones to the schedule of miscellaneous exemption notifications.

Excise exemption for silicones limits duty to an ad valorem rate when made from chlorosilanes with prior duty paid.
Silicones under Tariff Item 15A are exempted from central excise duty to the extent that duty exceeds an ad valorem rate of twenty-five percent, provided they are manufactured from chlorosilanes on which central excise or additional customs duty has already been paid.

Approval under section 35(1)(ii): Escorts Heart Institute granted research approval subject to accounts, annual returns, audited accounts and renewal timelines.
Escorts Heart Institute & Research Centre is approved as an income-tax approved institution in the "Association" category, required to keep separate research accounts, file annual research returns by 30 April, submit audited accounts and balance sheet with copies to the Commissioner by 30 June, and to seek approval extension from the Central Board of Direct Taxes at least three months before expiry; approval effective 1 April 1985 to 31 December 1986.

Approved institution status under tax law requires separate research accounts, annual reporting, audited accounts, and renewal application.
Gulbarga University is approved as an approved institution under clause (ii) of sub-section (1) of section 35 of the Income-tax Act as a "University", subject to maintenance of separate accounts for scientific research, annual returns of research activities by 30 April, submission of audited annual accounts and balance-sheet to the prescribed authority and the Commissioner by 30 June, and advance application for extension to the Central Board of Direct Taxes at least three months before expiry; approval effective 10-9-1985 to 31-3-1987.

Research approval under section 35(1)(ii) conditions reporting, separate accounts, audited returns and advance renewal application requirement.
Bala Mandir Research Foundation is approved for research-deduction recognition subject to maintaining a separate account for research funds, filing annual returns of scientific research activities to the prescribed authority by 30 April each year, submitting audited annual accounts and balance-sheet copies to the prescribed authority and the Commissioner of Income-tax by 30 June each year, and applying to the central tax authority for extension at least three months before approval expiry; the approval covers the stated address and is effective 1 April 1985-31 March 1987.

Customs duty exemption for specified hotel equipment requires tourism department certification and evidence of actual use within an authorised period.
Notification No. 6/86-Cus exempts specified hotel, health club, laundry, housekeeping, energy-saving and miscellaneous equipments from customs duty in excess of a 15 per cent ad valorem cap and from additional duty under section 3, subject to production at clearance of a Department of Tourism certificate that the goods are for initial hotel set up or substantial expansion and to subsequent production of evidence to the Assistant Collector of Customs within two years (or extended period) that the goods were actually used for that purpose.

Auxiliary customs duty cap limits payable duty on imported zinc concentrates to a capped amount based on statutory value determination.
Exemption limits auxiliary customs duty on imported Zinc Concentrates under Heading 26.01 by exempting that portion of the auxiliary duty which exceeds an amount computed at a capped rate of the value of such goods as determined under the Customs Act value determination provisions.

Customs tariff amendment revises ad valorem exemption rates for metal waste, scrap and other specified entries.
The Central Government, under section 25(1) of the Customs Act, 1962, substitutes entries in the annexed Table of the March 1, 1983 notification: it replaces the first serial entry to set distinct ad valorem exemptions for Heading 78.01 (waste and scrap; others) and substitutes the ad valorem exemption entries for the second and fifth serial entries, thereby revising the specified exemption rates in the Table.

Notification under section 10(23C)(v): Trust recognition granted, conferring tax exemption eligibility for specified assessment years.
Notification under sub clause (v) of clause (23C) of section 10 of the Income tax Act, 1961, notifies "Sree Saptashrung Niwasini Devi Trust, Nasik" as covered by that provision and records the Central Government's exercise of statutory notification power for the assessment years 1985 86 to 1987 88 with the relevant notification number and file reference.

Auxiliary duty: government amends customs exemption schedule to insert a new notification altering tariff exemptions.
The Central Government, exercising powers under section 25(1) of the Customs Act, 1962 read with section 43(4) of the Finance Act, 1985, amends Notification No.158/85-Cus by inserting in its Schedule after Serial No. 251 a new Serial No. 252 corresponding to Notification No. 2/86-Customs dated 1-1-1986, thereby formally adding that notification to the list of tariff exemptions.

Customs exemption for imports used to manufacture specified export products under the Import Export Pass Book Scheme, subject to bond and record conditions.
Exemption from customs and additional duty is provided for goods imported for manufacture of specified export end products under the Import-Export Pass Book Scheme, conditional on possession of the Pass Book or Release Order, production of documents and bond/bank guarantee at clearance, a declaration to pay duty on unused goods, immediate entry of goods into excise records, export of end products within the Pass Book period or allowed extension, prohibition on sale or alternative use without prior written permission, and import/export only through specified ports, airports or inland container depots.

Exchange rate determination for customs sets prescribed foreign currency conversion rates for valuation and compliance.
Determination of prescribed foreign exchange conversion rates under section 14 of the Customs Act, 1962, by means of a Schedule listing each named foreign currency alongside the corresponding rate to be used for conversion into Indian currency and vice versa; the notification supersedes an earlier government notification and establishes the conversion basis for customs calculations and compliance.