³¹[³²Prescribed authority for the purposes of sections 35CC³³ and 35CCA³⁴.

³⁵[6AAA.] For the purposes of section 35CC and section 35CCA,

           (i)  the prescribed authority to approve the programme of rural development referred to in sub-section (1) of section 35CC and in clause (a) of sub-section (1) of section 35CCA shall be the Committee consisting of the following, namely :

      (a)  The ³⁶[Chief Commissioner or Commissioner] of Income-tax who exercises jurisdiction over the State or, as the case may be, the Union territory in which the programme of rural development is to be carried outChairman;

      (b)  An officer not below the rank of a Secretary to the Government of the State or, as the case may be, the Union territory in which the programme of rural development is to be carried outMember;

          (ii)  the prescribed authority to approve an association or institution referred to in clause (a) or clause (b) of sub-section (1) of section 35CCA shall be the Committee consisting of the following, namely :

      (a)  The ³⁶[Chief Commissioner or Commissioner] of Income-tax, who exercises jurisdiction over the State or, as the case may be, the Union territory in which the principal office of the association or institution is situatedChairman;

      (b)  An officer not below the rank of a Secretary to the Government of the State or, as the case may be, the Union territory in which the principal office of the association or institution is situated Member :

Provided that where in a case whether falling under clause (i) or clause (ii) two or more Commissioners exercise jurisdiction over the State or, as the case may be, the Union territory, the Board may, by notification in the Official Gazette, empower the ³⁷[Chief Commissioner or Commissioner] specified in this behalf to be the Chairman of the Committee.

Explanation : In this rule, programme of rural development shall have the meaning assigned to it in the Explanation to sub-section (1) of section 35CC of the Income-tax Act.]