Sec 35CCA benefits - An alert against possible frauds. - Income Tax - 1481/CBDT

INSTRUCTION NO. 1481/CBDT Dated: September 9, 1982 A case has come to the notice of the Board where certain documents have been fabricated for the purpose of getting approval for rural development programmes Section 35CCA. 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 Commissioner of Income-tax as its Chairman and an officer of the State Government not below the rank of Secretary as its member. A list of designated Commissioners was issued by the Ministry's Notification dated 31St May, 1979. 2. The Officers posted in your charge may please be informed that the benefit of deduction under section 35CCA of the Income-tax Act, 1961 should not be given in a routine manner on the basis of photocopies or certified copies of documents produced before them for this purpose. Before giving such benefit they should satisfy themselves about the genuineness of the claim of the assessee.