North Block, New Deli - 110001 File No.V.27011/375/2014-SO(NAT.COM) New Delhi, the 8" December, 20 To, Managin Gachwal Community Development & Welfare Society Mussorie Roel, Chamba, Distriet-Tebri Garhwal Uttaranchal-249148 Trustee, Subject: Notification under Section 3$4C_of the Income Tax _Act,1961_as Fecouunmended by the National Committee for Promotion of Social aud Economic Welfare ~ regarding. Tam directed to refer to your letter on the above mentioned subject and ta say that ro tte basis of recommendations of the National Committee for Promotion of Seon ava Economie Welfire (Deparment of Revenue). New Delhi, it has been desided 2 approve Sau Assocation/insttution and the project as notified under Notification Nes O (E) dated 7* December.2015. a copy of which is enclosed for your ready The approval is subject to the following conditions:= @ Out of total beneficiaries of the project, at least 30% beneficiaries must belong to Sconomically weaker sections of the society whose income is below Rs 18060". Per annum and they should be provided fiee ship, However. th cases, where the services or facilities are 10 be provided free of e all the beneficiatios, (1) A compleic record of such hencticiaries is maintained including their names and addresses, the nature of services provided and the fee charged. ifany. The roced Should be upen for verification at any given time. 1) Violation of conditions may entail taxation of the entire amount of don hands of the institution. shall not apply to st completely to ation ia theA complete record of projects undetiaken, its location, specific activities done, Smolnt spent on each activity and the assets, if any. created should be maintained for verification, if necessary The institution would file a report from a Chartered Accountant alongwith the return of income of each assessment year certifying that the existing records of the Institution adequately demonstrate that 50% of total beneficiaries came from the economically weaker sections of the society and that full benefits wene rendered to them fiee of cost. The trust should display public notices at prominent places indicating the extent of Services (0 be provided along with the free or concessional benefits and the fhelliiee, which are reserved for people belonging to weaker sections of the sccicty who will Hol be charged any fee. The address and contact numbers of the office of she: Comimittee (being the approving authority) must also be displayed ral 2. __ Inter of Rule 11K Gv} of the Income Tax Rules, 1962, the ofganization i required 12 Maintain a separate account for each approved project, In addition to inspection by the 'neome Tax Department, the accounts shall be open for inspection of the National Committee or any official €eputed by the Commitee for chis purpose. Moc iit be ensured that Anrual Status Reports are duly submitted in respect of the approved project indicating the amount of donations collected/reeeived under Section 35a of the Income Tax. Act, 19615 the amount spent and the extent of work eaired oot, any certified by a senior exceutive of the organization/mnstution clong with photographs relating therste, if any, in the prescribed Form 58D, The status reports should be emt in the rstoibed format only. Adaltional comments, ifany, may be sent separstcly, but in no case, Shall any annual report or performance report be accopled as a substitute for the prescribed Status report in form 38D. These reports have to be prepared and finalized as on 31 March of Cieh Year along with a statement of accounts, ‘and submitted so as to reach the Secretariat of the National Committee by 31" May of every year 5. __ While receiving the donations us 35AC of the LT, Act, 1961 for the notified project, it mey be ensured that receipts are issued in the form 58-A/S8-B, These certificates are required to be issued in terms of Income Tax Rule 110 and specimen of these forms is available in the Income Tax Rule, 1962 ©. On completion of the projeet or scheme, a final report has also to be submitted along with a certificate from the Local Administration’ Gram Panchayat in all such cases where 8 created were to be hanced over to such authorities, File No. V.27011/375/2014-SO(NAT.COM) 7. Failure to conform to these terms and conditions mey result in the withdrawal of the approval of the project or scheme and will also he taken note of while considering any other Project or scheme sulsmitted by an Association’ Institution/Organization, ‘The withdrawal of approval may entail taxation of the enti amount of donation in the hands of the organization 8. For grant of extension of period of approval, if required, the crganization/trustinstitution shall apply at least three months before the expiry of the period of exemption, 9. Receipt of this letter may please be acknowledged. Above File Number mu: mentioned in future communications, Yours faithfully, Pp (P.K, Jain) Section Officer (National Committee) ‘Tele: 2309 2598 Copy tor CCIT Dehradun alongwith a copy of the notification with a request te forward the same wo the jurisdictional CIT. (@.K.Jain) jonal Committee) Tele: 2309 2598 Section Officer (