Payment to Associations and Institutions for carrying out Rural Development Programmes - Section 35CCA - Income Tax - Ready Reckoner - Income Tax

Payment to Associations and Institutions for carrying out Rural Development Programmes - Section 35CCA This section provides for deduction in respect of payment made to Any association or institution to be used for carrying out any programme of rural development approved by the prescribed authority An association or institution which has its object the training of persons for implementation of a rural development programme National fund for rural development set up by government National poverty eradication fund set up and notified by the Central Government Note: In a case where payment is made to the specified persons and subsequently its approval is withdrawn, deduction is not denied. If deduction is claimed u/s 35CCA , then it shall not be allowed under any other provisions of the Act . The deduction shall not be allowed in respect of expenditure by way of payment of any sum to any association or institution unless the assessee furnishes a certificate from such association or institution. No certificate of the nature shall be issued by any association or institution unless such association or institution has obtained from the prescribed authority authorisation in writing to issue certificates of such nature.