Prescribed authority for the purposes of sections 35CC and 35CCA

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..... 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 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 out - Chairman ; ( b ) An off .....

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..... l 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 Chief Commissioner or Commissioner specified in this behalf to be the Chai .....

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