Income-tax (22nd Amendment) Rules, 2002

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g shall be inserted, namely :- "Prescribed authority for the purpose of receiving separate accounts from trusts or funds or institutions for providing relief to the victims of earthquake in Gujarat 18AAAA (1) For the purpose of sub-section (5C) of section 80G, the prescribed authority shall be the Director General of Income-tax (Exemptions). (2) The trust, the fund or the institution, which is established in India for a charitable purpose and is approved in terms of clause (vi) of sub-section (5) shall maintain separate accounts of income and expenditure for providing relief to the victims of earthquake in Gujarat and get such accounts audited by an accountant, as defined in the Explanation to sub-section (2) of section 288 and fur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....F PROJECT FOR GUJARAT EARTHQUAKE RELIEF (a) Name of project: ______________________ (b) Date of commencement: __________________ (c) Date of completion : _______________ (d) Amount raised by donation: _______________________ (e) Branch-wise Bank Account numbers in which donations received: III. DETAILS OF OTHER PROJECTS BEING RUN BY THE TRUST/FUND/INSTITUTION DURING 26.1.2001 TO 31.3.2003    Name of the project  Nature   Date of commencement  Date of completion (a) (b) (c) (d)   IV. DETAILS OF RECEIPTS DURING 26.1.2001 TO 30.9.2001 (In Rs.) (i) Total receipts: ________________________ Out of which (ii) Amount received through donations: ______________________....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i) Construction of houses and buildings: ________________ (iii) Towards education & building of schools, etc.:_________ (iv) Infrastructure creation: ______________ (v) Any other purpose (please specify):________________ *I/We have examined the books of accounts including the balance sheet and the profit and loss account of the trust/fund/institution ............................................(Permanent Account No...............) relating to period for which donations were received and utilised by the said trust/fund/institution for the purpose of Gujarat earthquake relief work. *I/We have obtained all the information and explanations which to the best of *my/our knowledge and belief were necessary for the purposes of the au....