Notification: S.O.164
Section(s) Referred: 35CCB
Statute: INCOME TAX
Date of Issue: 30/12/1983
It is hereby notified for general information that the institution/association mentioned below and its programmes given hereunder has been approved by the Secretary, Department of Environment, Government of India, New Delhi, being the prescribed authority under rule 6AAC of the Income-tax Rules, 1962, for the purpose of section 35CCB of the Income-tax Act, 1961 :—
NAME OF THE INSTITUTION
Gujarat Ecological Education and Research (GEER) Foundation, Gandhinagar.
PROGRAMME
” Setting up of the Natural History Museum, Gujarat. ”
Both the approvals accorded by the prescribed authority, namely, (i) to the institution under sub-section (2), and
(ii) to the programme under sub-section (1) of section 35CCB are valid for a period of three years commencing from 1st September, 1983, subject to the following conditions :
(i) The Gujarat Ecological Education and Research (GEER) Foundation, Gandhinagar, shall maintain a separate account of the donation received by it for conservation activities ; (ii) The Foundation shall furnish progress reports of the conservation programmes to the prescribed authority for every financial year by the 30th June, each year.
(iii) The Foundation shall submit to the prescribed authority by the 30th June, each year, a copy of their audited annual accounts showing total income and liabilities and a copy of each of these documents sent to the concerned Commissioner of Income-tax.
(iv) The approval is subject to the continued satisfaction of the prescribed authority and may be withdrawn with retrospective effect, if considered necessary.
[No. 6556 (F. No. 203/194/83-ITA. II)
