Income-tax (22nd Amendment) Rules, 2002

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.... 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 furnish the report of such audit, duly signed and verified by such accountan....

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.... (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: __________________________ Out of which (iii) Amount received through donations for Gujarat earthquake relief: _____________________________________________________....

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.... 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 audit. In *my/our opinion, separate books of account have been kept by the assessee in respect of donations received and utilised for the purpose of Gujarat earthquake relief work. In *my/our opinion and to the best of *my/our information and according to explanations given to* me/our opinion and to the best of *my/our information and according to explanations given to *me/us, the said accounts give a true and fair view. Place Date.. Sig....