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Sec 35CCA benefits - An alert against possible frauds.

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Full Text of the Document

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..... The fact of fabrication was detected when it was noticed that the certificates produced were purported to have been signed by ITO (HQ) attached to Commissioner of Income-tax, Bombay City-IV, who did not have the authority for grant of approval under section 35CCA. Programmes of rural development are approved for the purpose of this Section by State Level Committees consisting of designated Commi....