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Rural Development Programmes – Section 35CCA

Eligible Assessee – All assessee

Eligible expenditure – This section provides for deduction in respect of payment made to

  1. Any association or institution to be used for carrying out any programme of rural development approved by the prescribed authority
  2. An association or institution which has its object the training of persons for implementation of a rural development programme
  3. National fund for rural development set up by government
  4. National poverty eradication fund set up and notified by the Central Government

In a case where payment is made to the specified persons and subsequently its approval is withdrawn, deduction is not denied.

If a deduction is claimed and allowed under section 35AC, the same is not allowed as a deduction in any other provisions of the Act.

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