Section 2(4) in The Assam Agricultural Income-Tax Rules, 1939
(4)A charitable organisation or institution or a trust whichever is engaged in activities prescribed under this rule to be of charitable purposes, may apply to the Commissioner and obtain a certificate to the effect that donations made to such organisation or institution or trust, as the case may be, is exempted from levy of tax under the Assam Agricultural Income-tax Act, 1939, subject to condition laid down under Section 7(m) or 8(2)(g).An application for an exemption certificate (as may be so called hereinafter), among others, shall contain following particulars:-
