The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 227] NEW DELHI, WEDNESDAY, MAY 30, 1979/JYAISTHA 9, 1901
Separate paging is given to this Part in order that it may be filed as a separate compilation
566 THE GAZETTE OF INDIA : EXTRAORDINARY [PART U—SBC, 3(li)]MINISTRY OF FINANCE
(CenfraJ Board of Direct Taxes)
NOTIFICATION
New Delhi, the 30th May, 1979
INCOM&TAX
S.O. 324(E).—In exercise of the powers conferred by sec- tion 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :—
1. (1) These rules may be called the Income-tax (Third Amendment) Rules, 1979.
(2) They shall come into force on the 1st day of June, 1979.
2. In the Income-tax Rules, 1962, for rule 6AA, the fol- lowing rule shall be substituted, namely ;—
"6AA. Prescribed authority for the purposes of section) 3 5CC and 35CCA.—
For the purposes of section 35CC and section 35CCA— 0") the "prescribed authority" to approve the programme of rural development referred to In sub-iection (1) of section 35CC and in clause (a) of sub-flection (1) of section 35CCA shall be the Committee coo"i"finjr of the following, namely :—
(a) The Commissioner of Income-tax who exerciie* juris- diction over the State or, as the case may be, the Union territory in which the programme of rural development is to be carried out ..Chairman
(b) An Officer not below the rank of a Secretary to the Government of the State or, as the cane may be, the Union territory in which the programme of rural development is to be carried out Member
(ii) the "prescribed authority" to approvt, an awociation or institution referred to in clause (a) or clame fb) of sub-section (1) of section 35CCA shall be the Com- mittee consisting of the following, namely:—
(a) The Commissioner of Income-tax, who exercises jurisdiction over the State or, as the cate may be, the Union territory in which the principal office of the association or institution is situated-.. .Chairman
(b) An Officer not below the rank of a Secretary to the Government of the State or, as the caae may be, the Union territory in which the principal oflce of the association or institution Is situated Member
Provided that where In a case whether falling under clause (i) or clause (ii) two or more Commissioners exercto jurisdic- tion over the State or, as the case may be, the Union terri- tory, the Board may, by notification in the Official Gazette, empower the Commissioner specified m this behalf to be the Chairman of the Committee.
Explanation.—In thli rule, "programme of rural develop- ment" shall have the meaning assigned to it in the Explana- tion to sub-section (1) of section 35CC of the Income-tax Act".
{No. 2832/F. No. 142(5)/79-TPL]
B. R. PRAKASH, Under Secy.,
Central Board of Direct Taxes.