Rule – 11-I, Functions
March 16, 2018
Rule – 11K, Guidelines for recommending projects or schemes
March 16, 2018

Rule – 11J, Guidelines for approval of associations and institutions

11J. In according approval to any association or institution, the National Committee shall satisfy itself that,—

(i) the association or institution is—

(a) constituted as a public charitable trust; or
(b) registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; or
(c) registered under section 2580 of the Companies Act, 1956 (1 of 1956);

(ii) persons managing the affairs of the association or institution are persons of proven integrity;
(iii) the activities of the association or institution are open to citizens of India without any distinction of religion, race, caste, sex, place of birth or any of them and are not expressed to be for the benefit of any individual or community;
(iv) the association or institution maintains regular accounts of its receipts and expenditure; and
(v) the instrument under which the association or institution is constituted does not or the rules or regulations governing the association or institution do not contain any provision for the transfer or application, at any time, of the whole or any part of the income or assets of the association or institution for any purpose other than a charitable purpose.

 

Reference: www.incometaxindia.gov.in

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