Amendment of section 35CCA

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..... and notified by the Central Government in this behalf, ; (b) for sub-section (2), the following sub-sections shall be substituted, namely :- (2) The deduction under clause (a) of sub-section (1) shall not be allowed in respect of expenditure by way of payment of any sum to any association or institution referred to in the said clause unless the assessee furnishes a certificate from such associati .....

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..... urnishes a certificate from such association or institution to the effect that - (a) the prescribed authority had approved the association or institution before the 1st day of March, 1983; and (b) the training of persons for implementing any programme of rural development had been started by the association or institution before the 1st day of March, 1983. (2B) No certificate of the nature referre .....

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