Section 35CC of the Income-tax Act, 1961--Guidelines for approval of programme of rural development

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..... ct, 1961--Guidelines for approval of programme of rural development Circular No. 231/1977 Dated 14/11/1977 The Finance (No.2) Act, 1977, has introduced a new section 35CC in the Income-tax .....

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..... e incurring such expenditure. The provisions of this section have been explained in paragraph 14 of Circular No.229 (F.No.131/9/77-TPL) dated 9th August, 1977, of the Central Board of Direct Taxes. - .....

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