

The structure should be used as a school, welfare centre or dispensary and so on. The programme should involve work for any construction of a structure or a building or laying out road or boring a well.The certificate should be furnished from the association to the following effect:

This certificate contains all the information related to the amount paid by the assessee in the previous year to any local authority, public sector company or any institution approved by national committee for carrying a scheme or project. The taxpayer is required to furnish a certificate named as Form 58A from the payee under rule 110 of the income tax rules 1962.
