https://www.taxtmi.com/notifications?id=7456 Rule 18AAAA designates the Director General of Income-tax (Exemptions) as the prescribed authority under section 80G(5C) to receive audited separate accounts from approved trusts, funds or institutions for Gujarat earthquake relief. Such entities must maintain distinct income and expenditure accounts, have them audited by an accountant as per section 288(2), and file Form No.10AA. The authority will determine whether donations are chargeable under clause (23C) of section 10 or section 12, give the assessee an opportunity if findings are adverse, and inform the assessing officer within one month. en-us Wed, 21 Aug 2002 00:00:00 +0530 Tue, 29 Jul 2008 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=7456 Rule 18AAAA designates the Director General of Income-tax (Exemptions) as the prescribed authority under section 80G(5C) to receive audited separate accounts from approved trusts, funds or institutions for Gujarat earthquake relief. Such entities must maintain distinct income and expenditure accounts, have them audited by an accountant as per section 288(2), and file Form No.10AA. The authority will determine whether donations are chargeable under clause (23C) of section 10 or section 12, give the assessee an opportunity if findings are adverse, and inform the assessing officer within one month. Notifications Income Tax Wed, 21 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/notifications?id=7456