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Notification: S.O.2028
Section(s) Referred: 35CCB
Statute: INCOME TAX
Date of Issue: 31/3/1986
In continuation of this office notification No. 5440 (F. No. 203/244/82-ITA. II) dated November 2, 1983, it is hereby notified for general information that the institution/association mentioned below and its programme 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 purposes of section 35CCB of the Income-tax Act, 1961 :
NAME OF THE INSTITUTION
Society for Promotion of Wastelands Development, New Delhi.
PROGRAMME
(1) Eco Development of Saline lands — Saurashtra Region of Gujarat.
(2) Eco-Development Project of Shallow Red Soil Region (South India).
(3) Chotanagpur and Santhal Parganas — Eco-Development. (4) Usar Lands Eco-Development Project of Aravallis.
(5) Vindhyan Hilly Resource Region — Eco-Development. (6) Eco-Development Project of Aravallis. (7) Shiwalik Eco-System. Both the approvals accorded by the prescribed authority, namely, (i) to the Institution under sub-section (2), and (ii) to the programmes under sub-section (1) of section 35CCB are valid for a period of three years commencing from 1-1-1986, subject to the following conditions :
(i) The Society for Promotion of Wastelands Development shall maintain a separate account of donations received by it for conservation activities.
(ii) The Society shall furnish progress report of the conservation programmes to the prescribed authority for every financial year by the 30th June, each year.
(iii) The Society shall submit to the prescribed authority by 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(iv) The approval is subject to the continued satisfaction of the prescribed authority and may be withdrawn with retrospective effect, if considered necessary.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. 6638/F. No. 203/43/86-ITA. II
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