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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Prescribed authority for approval of rural development programmes set as committee chaired by Income tax Commissioner with Secretary member.</h1> The prescribed authority under sections 35CC and 35CCA is a Committee chaired by the Chief Commissioner or Commissioner of Income-tax exercising jurisdiction where the rural development programme is to be carried out or where the principal office of the association or institution is situated, with an officer of Secretary rank as member; the Board may notify which Commissioner shall be Chairman where multiple Commissioners have jurisdiction, and the statutory Explanation defines 'programme of rural development.'

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