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REGISTERED NO. D. (D.N.) 127 EXTRAORDINARY PART II—Section 3—Sub-Section (ii) PUBLISHED BY AUTHORITY No. 2] NEW DELHI, THURSDAY, JANUARY 2, 1992/PAUSA 12, 1913 Separate P a g i ng is given to stheisp aPrata t1 ei n coormdepr iltahtait onit m ay be filed as a 16 GI/92 (1) 1 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 3 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PARr ll—Stc. 3(ii)] tine. The National Commit.ee may invite any expert to examine any matter of technical nature. UH. Headquarters and Secretariat.—(1) The lietdquaters of the National Committee shall be at Ni.w Delhi. Its sittings shall take place at New Ddhi or such other place as the Central Govern- ni.nt may decide. \2) Secretariat to the Committee will be provided b> the Department of Revenue Minis ry of Finance. Gi vernment of India and a Joint Secretary to the Government of India, in the Department of Rcve- nii; shall act as Secretary to the Committee. MINISTRY OF FINANCE U-l, Functions.—(I) The functions of the Na- tional Committee shall be—• (Department of Revenue) (i) to the approve associations and insiHu- (CENTRAL BOARD OF DIRECT TAXES) tion for the purpose of carrying out any eligible project or scheme and NOTIFICATION (i) to recommend to the Central Government New Delhi the 2nd January, 1992 projects and schemes .'if any company in- INCOME-TAX cluding a public sector connany, a ]ocal authority or an approved association or S.O. 4(E).—In exercise of the powcis confeircd institution, for being notified as eligible by section 295 of Income-tax Act, 1961 (43 projects or schemes for the purposes of o; 1961) the Central Board of Direct Taxes hereby section 3 SAC. makes the following rules further to amend the Income-tax Rules, 1962, namely :— tlj. Guidelines for approval of associations and iiritutions.—In according appro\al to any as^ocia- Short title and commencement.-—(1) These rules ti( i or institution, the National Committee shall may be called the Income-tax (First sal'ify itself that— Amendment) Rules, 1992. (i) the association or institution is— (2) They shall come into force on the date ot their publication in the Official Gazette. (a) constituted as a public chartitable trust; or 2. In Part Tl of the Income-tax Rules, 1962. after sub-part E, the following shall be inserted, (b) registered under the Societies Registin- namely:— tion Act, I860 (Act 21 of 1860) or under any law corresponding to that "F"—National Committee for Promotion of So- Act in force in any part of India; or cial and Economic Welfare (c) registered under section 25 of the Com- panies Act, 1956 (Act 1 of 1956); 11F. General.—Tn this sub-part, "National Com- mittee" means the National Committee defined in (ii) persons managing the affairs of the asso- section 3 5AC. ciation or instiluiion arc persons of pro\en 1IG. Compcsiion of the National Commiilee.— integrity; (1) The National Committee shall consist of four- (iii) the aclivitjcs of ih;j ficaocuti<*n or institu- teen members appointed by the Central Government tion are o["/;n to citizens of India without from amongst persons of eminence in public life. any distinction of religion, race, caste, sex, place of bitth or any of them and are not (2) The term of office of a member shall be for expressed to be for the benefit of any in- three years commencing on the date of notification, dividual or community; C3) Cne of the members of the National Com- (iv) the association or institution nuintaim regu- mittee shall be appointed as Chairman by the Cent- lar accounts cf its receipts and expenditure ; ral Government. In the event of vacancy of the and olftce of Chairman for any reason, and until a new Cha'rman is appointed, any other member may be (v) the instrument under which the association elected by the National Committee to fill the vaca- or institution is constituted does not, or the ancy. Tf, for any meeting, the Chairman is absent, rules^ or regulations qovernir" the associa- the members present for the meeting may elect one tion or institution do not contain any provi- amongst themselves to preside over the clay's sitting, sion for the transfer or application, at any time, of the whole or any purt «if the income (4) The National Committee may appoint one or or assets of the association or institution for more sub-committees from among its members for any purpose other than a charitable pur- looking into specific areas of activity from time to pose. 5 (") How constituted (whether as a tr st, society . IK- Guidelines for recommending projects or etc.) supported by relevant documents like schemes.—In making recommendation? to the Central trust deed, rules and regulations, memo- G, ivyrnment with regard to any project or scheme for randum of a ,\oci;Ui(,n etc. and registration bcink notified in the Official Gazette as an eligible certificate, if any. project or scheme the National Committee shall satisfy itr.lf that,— (iii) Names- and addresses' of the persons managing the affairs of the association or (i) the project or scheme relates to the provi- institution, including those who had, at any sions of one or more of the following •— time during the three years preceding the (a) construction and maintenance of drinking date of application, managed the affair* of water projects in rural areas and in urban the association or institution ; slums, including installation of puinpscts, (iv) If the association or the institution is noti- digging of wells, tube-wells nnd laying of fied by the Central Government for the pipes for supply of drinking water; purposes of sub-clauses (iv) or (v) of fb) construction of dwelling units for the clause (23C) of section 10 of the Income- economically weaker sections ; tax Act, 196] (43 of 1961) or is approved for the purposes of section 80G, the parti- (c) construction of school buildings primarily culars of the approval granted ; for children belonging to the economically weaker sections of the society; (v) Brief particulars of the activities of the (d) establishment and running of non-con- association or institution during three years ventional and renewable sources of energy preceding Ihc date of application ; systems ; (vi) Such other information as the association (c) construction and maintenance of bridges, or institution may like to place before the public highways and other road1; ; National Committee. (f) any other programme- for uplift of the (4) The application for recommendation of a rural poor or the urban slum dwelkrs, as project or scheme should contain the following parti- the National Committee may consider fit culars and be accompanied, with rclcvent docu- for support; ments •—. (ii) the benefit of the project or scheme shall (i) Title of project or scheme ; flow to the public in general or to indivi- fii) Date of commencement ; duals belonging to the economically weaker section of the society; (iii) Duration and the likely date of Completion ; (iii) the applicant has the nccessarv expertise, (iv) Estimated cost of the project or scheme dulv personnel and other facilities for efficient supported by a t'opy of the resolution of implementation of the project or scheme ; the Managing Committee of the association, instituion or the local authority or. as the 'iv) the applicant shall maintain separate case may be, the Board of Directors of the accounts in xespect of the eligible project company ; or scheme, 00 Catego'-y or class of persons who are likely 11L. Application for approval of an association or to be benefited from the project or scheme ; institution or for recommendation of a project or scheme by the National Committee.—(1) An appli- 1 vi) Affirmation that no benefit from the project cai on for approval of an association or institution or scheme, other than remuneration or or "or recommendation of a project or scheme by the honorarium for whole time or part-time work NEI lonal Committee [or ihe purposes of section 35AC done or for reimbuscment of actual expen- mt » be made to the Secretary to the National Com- ses related to the project, will accrue to mittee for Promotion of Social and Economic 'Wel- persons manasjins; the affairs of the associa- fare, Department of Revenue, Government of India, tion or institution or to individuals not Nc"-th Block, New Delhi-110001. belonging to the economically weaker section of the society ; {'?-) The* application should be submitted in 2 SCIH written either in English or Hindi, and should (vii) Where the project or scheme is to be exe- be accompanied with details about the name, address cuted by a :ompany, information about and status of applicant, the di»lrict[ward|ciicle where whether the project or schema is such which as!Msed|registercd, permanent account number audi- the company is required to execute under ted balance sheet and profit and loss account or any law for the time being in force or under agreement with employees or other- Income and expenditure account for the latest year wise ; foi which these arc available and two preceding years. (> iii Such other particulars as the applicant mnv like to place before the National Com- (3) The application for approval of an association mittee. Or nstitution should contain the following particulars and be accompanied, with relevant documents : HIM. Procedure before the National Committee.— (i) Name and address of the association or (I) Ail applications under rule ML should be cir- institution ; eulake' by the Secretary to the National Committee 16 GI/92-2