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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Authority for Rural Development Programs Under Income Tax Act: Committee Structure and Roles Explained</h1> The prescribed authority for approving rural development programs under sections 35CC and 35CCA of the Income Tax Act is a committee comprising the Chief Commissioner or Commissioner of Income-tax, who has jurisdiction over the relevant State or Union territory, serving as Chairman, and a State or Union territory officer not below the rank of a Secretary, serving as a member. For associations or institutions, the same structure applies. If multiple Commissioners have jurisdiction, the Board may designate a specific Chief Commissioner or Commissioner as Chairman through an official notification. The term 'programme of rural development' is defined as per section 35CC.
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