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[Cites 0, Cited by 1] [Section 35CCA] [Entire Act]

Union of India - Subsection

Section 35CCA(2B) in The Income Tax Act, 1961

(2B)No certificate of the nature referred to in sub-section (2) or sub-section (2-A) shall be issued by any association or institution unless such association or institution has obtained from the prescribed authority authorisation in writing to issue certificates of such nature.Explanation. - For the purposes of this section, "programme of rural development" shall have the meaning assigned to it in the Explanation to sub-section (1) of section 35CC ( Now Omtt.).