The Powers and duties of officers and employees of the Department of Revenue.

The Secretariat of the National Committee for Promotion of Social & Economic Welfare consists of the following officers :

1. Secretary (National Committee).
2. Director
3. Section Officer
4. Supporting staff consisting of PS, PA, Asstt. LDC, driver & peon

The Secretariat staff processes the applications filed by the applicant organizations for approval of their projects u/s 35AC of IT Act, 1961 for putting up before the National Committee for consideration.

The procedure followed in the decision making process including channels of supervision and accountability.

On receipt of complete information from the applicant organization, an appraisal report based thereon, is placed before the National Committee for Promotion of Social & Economic Welfare (the Committee consists of 14 members and is headed by a retired Chief Justice of India as its Chairman. The other members are also persons of eminence in public life) in its Business Meeting. The recommendations of the National Committee in respect of eligible projects are made to the Central Government, on the acceptance of which, the eligible projects are notified in the Gazette of Government of India.

The norms set by the Department of Revenue for the discharge of its functions.

No separate norms have been set by the Department of Revenue for discharge of functions of the National Committee. However, all the rules guidelines and norms applicable to the functioning of government offices shall apply in this case as well.

The rules, regulations, instructions, manuals and records, held by the Department of Revenue or under its control or used by its employees for discharging its functions.

The work & functions relating to the National Committee are covered under section 35AC of Income Tax Act, 1961 and relevant rules contained in Income Tax Rules, 1962.

A statement of the categories of documents that are held by the Department of Revenue or under its control.

The National Committee is maintaining records in respect of eligible projects approved u/s 35AC of IT Act, 1961 and notified in the Gazette of Government of India, along with notifications in respect of nomination and appointment of members of the National Committee.

The particulars of any arrangement that exists for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof:-

There is no separate arrangement for consultation with, or representation by, the members of the public in relation to the formulation of its policy or implementation thereof. Such matters are dealt in the course of normal functioning of the Secretariat, whereby, the interested public can make a suggestion, request or representation in writing or seek personal meetings over related issues.

A statement of the boards, councils, committees and other bodies consisting of two or more persons constituted as its part or for the purpose of its advice and as to whether meetings of those boards, councils, committees and other bodies are open to the public, or the minutes of such meetings are accessible for public.

The National Committee is constituted by the Finance Minister, which consists of 14 members headed by a retired Chief Justice of India as its Chairman and the other members being persons of eminence in public life. The relevant abstracts of the minutes of its Business Meeting are either notified in the Gazette of Government of India in respect of eligible projects approved u/s 35AC of IT Act or otherwise communicated to the concerned applicant organizations. Neither the meetings of the Committee, nor its minutes are open or accessible to public. However, details of the cases approved on recommendation of the Committee are accessible to public through the Gazette notification. In cases, where approvals are not given, the information is available only to the concerned applicant organization.

Particulars of recipients of concessions, permits or authorizations granted by the Department of Revenue.

The donor gets 100% deduction for the amount donated or contributed to eligible projects approved u/s 35AC of IT Act, 1961. This deduction is allowable under section 35AC in respect of income from business or profession. This deduction is also available to an assesse in computing its total income under sub-clause (bb) of clause (2) of section 80GGA.

Relevant details of all the approved projects and organizations are published in Gazette of Government of India as and when these are notified. However, these approvals are given by the Finance Minister on behalf of the Central Government.

1. General write up on constitution and functioning of the National Committee.
2. Relevant laws and rules as laid down in the Income Tax Act, 1961 and Income Tax Rules, 1962.
3. Names of the members of the National Committee.
4. Receipt of fresh/renewal proposals received u/s 35AC of IT Act.
5. Details of eligible projects approved u/s 35AC of IT Act.
6. Notifications published in the Gazette of Government of India in respect of eligible projects approved u/s 35AC of IT Act.