Section 2(3) in The Assam Agricultural Income-Tax Rules, 1939
(3)For the purposes of claiming a deduction under clause (m) of Section 7 and clause (g) of sub-section (2) of Section 8 and rules framed thereunder, an assessee shall furnish along with the return of Agricultural Income under Section 19(1) or 19(2);(a)A copy of actual payee's receipt attested by a gazetted officer.(b)A copy of a certificate obtained from the Commissioner of Taxes to the effect that such donation is exempted from levy of tax under the Assam Agricultural Income Tax Act, 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.However, the provisions of clauses (b) and (c) above shall not apply in case of any such donation made to the Chief Minister's Relief Fund.
