Notification: S.O.1600

Section(s) Referred: 35CCB

Statute: INCOME TAX

Date of Issue: 27/1/1987

It is hereby notified for general information that the institution/association mentioned below and its programme given hereunder have 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

” Vikram Sarabhai Centre for Development Interaction (VIKSAT), Thaltej Tekra, Ahmedabad. “

PROGRAMME

” Afforestation of Wastelands “

Both the approval 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 December, 1986, subject to the following conditions :—-

(i) The Vikram Sarabhai Centre for Development Interaction, Ahmedabad, shall maintain a separate account of the donations received by it for conservation activities.

(ii) The Organisation shall furnish progress reports of the conservation programme to the prescribed authority for every financial year by 30th June, each year.

(iii) The Organisation shall submit to the prescribed authority by 30th June, each year, a copy of their audited annual accounts showing their total income and expenditure and balance-sheet showing its assets and liabilities with 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(iv) The approval is subject to the continued satisfaction of the prescribed authority and may be withdrawn with retrospective effect, if considered necessary.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. 7112 (F. No. 203/281/86-ITA-Il)]

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