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TMI BlogExpenditure by way of payment to associations and institutions for carrying out rural development programmesX X X X Extracts X X X X X X X X Extracts X X X X ..... 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibed authority before the 1st day of March, 1983; and ( b ) where such payment is made after the 28th day of February, 1983, such programme involves work by way of construction of any building or other structure (whether for use as a dispensary, school, training or welfare centre, workshop or for any other purpose) or the laying of any road or the construction or boring of a well or tube-well o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstitution for carrying out the programme of rural development referred to in sub-section (1), shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee, the approval granted to such programme of rural development, or as the case may be, to the association or institution has been withdrawn .] 10 [ (2B) No certificate of the nature referred to in sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ------- Notes :- 1. Reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Section 35CCA was earlier omitted by the Direct Tax Laws (Amendment) Act, 1987, with effect from the same date. Original section 35CCA was inserted by the Finance Act, 1978, w.e.f. 1-6-1978. 2. Substituted by the Finance Act, 1979, w.e.f. 1-6-1979. 3. Inserted by the Finance Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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