Central Government specifies the following classes and categories of programmes of rural development u/s 35CC - G.S.R.47(E) - Income Tax

Central Government specifies the following classes and categories of programmes of rural development u/s 35CC NOTIFICATION NO. G.S.R.47(E) DATED 28-1-1984 In exercise of the powers conferred by the second proviso to sub-section (1) of section 35CC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following classes and categories of programmes of rural development for the purposes of the said section, namely :--- ( i ) construction and maintenance of rural link roads, village streets, pavements, drainage and sanitary latrines ; ( ii ) construction and maintenance of drinking water projects including installation of pump-sets, digging of wells, tubewells and laying of pipes for supply of drinking water ; ( iii ) construction and maintenance of hospitals, dispensaries and family planning centres ; ( iv ) development of community pastures or community forests on community land, that is to say, land belonging to Government or Gram Panchayat ; ( v ) construction of minor irrigation tanks, installation of pump-sets as also digging and commissioning of irrigation tubewells for community use ; ( vi ) establishment of veterinary dispensaries and artificial insemination centres ; ( vii ) establishment and running of educational and vocational training centres. [No. 5600 F. No. 142(18)/83-TPL.]