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    <title>Prescribed authority for the purposes of sections 35CC and 35CCA</title>
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    <description>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.</description>
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      <description>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.</description>
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