Income-tax Act, 1961
Section - 35CCA - Expenditure by way of payment to associations and institutions for carrying out rural development programmes
Expenditure by way of payment to associations and institutions for carrying out rural development programmes.35CCA. (1) Where an assessee incurs any expenditure by way of payment of any sum-
the assessee shall, subject to the provisions of sub-sectio .... To read the full section download the app from Google Play store
| (a) | - | to an association or institution, which has as its object the undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved by the prescribed authority; or |
| (b) | - | to an association or institution, which has as its object the training of persons for implementing programmes of rural development; or |
| (c) | - | to a rural development fund set up and notified by the Central Government in this behalf; or |
| (d) | - | to the National Urban Poverty Eradication Fund set up and notified by the Central Government in this behalf, |
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