Section 2(3)(c) in The Assam Agricultural Income-Tax Rules, 1939

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State of Assam - Subsection

Section 2(3)(c) in The Assam Agricultural Income-Tax Rules, 1939

(c)A certificate, authenticated by a practising Chartered Accountant, from the Head of the Institution, Organiser, Chairman or Manager of a trust, as the case may be, to whom such donation is made, to the effect that such donation received has actually been spent for charitable purposes within Assam.

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State of Assam - Subsection

Section 2(3)(c) in The Assam Agricultural Income-Tax Rules, 1939