Prescribed authority committee structure for rural development approvals and association recognition under income tax rules. The prescribed authority for approving a programme of rural development under sections 35CC and 35CCA is a committee headed by the jurisdictional Chief Commissioner or Commissioner of Income-tax, with a State or Union territory Secretary-level officer as Member. For approval of an association or institution under section 35CCA, the committee is similarly constituted by the jurisdictional Chief Commissioner or Commissioner and a Secretary-level officer. Where more than one Commissioner has jurisdiction, the Board may notify a specified Chairman.