Section(s) Referred: 35CCB
Statute: INCOME TAX
Date of Issue: 3/3/1986
It is hereby notified for general information that the institution mentioned below and in programmes 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 purposes of section 35CCB of the Income-tax Act, 1961.
NAME OF THE INSTITUTION
“Institute of Human Ecosystem, Chatterjee International, Room No. 13, 33A, Jawahar Lal Nehru Road, Calcutta-700 071.”
(1) Exploration for herbs of medicinal values.
(2) Conservation of forest — evaluation of natural growth vis-a-vis local need.
(3) Conservation on soil erosion and petrochemical deterioration.
(4) Conservation of water resources and plan for controlled use.
(5) Conservation of livestock resources.
(6) Studies on mushroom — tapping sources for better food utilisation.
(7) Mass consciousness of conservation of natural resources.
(8) Conservation of natural aqua resources.
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 December 1, 1985, subject to the following conditions :—
(i) The Institute of Human Ecosystem, Calcutta, shall maintain a separate account of donations received by it for conservation activities.
(ii) The Trust shall furnish progress report of the conservation programmes to the prescribed authority for every financial year by the 30th June, each year.
(iii) The Trust 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(iv) The approval is subject to the continued satisfaction of the prescribed authority and may be withdrawn with retrospective effect if considered necessary.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. 66086/F. No. 203/227/85-IT(A-II)