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-

(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,