Deduction for payments to rural development associations allows taxpayer relief for approved contributions but precludes duplicate claims. A statutory deduction is allowed for payments made to approved associations or institutions to be used for rural development programmes, provided the ... Summary
Deduction for payments to rural development associations allows taxpayer relief for approved contributions but precludes duplicate claims.
A statutory deduction is allowed for payments made to approved associations or institutions to be used for rural development programmes, provided the recipient's object is rural development and it holds prescribed authority approval for a limited term; the provision incorporates the statutory definition of a rural development programme and excludes claiming the same expenditure under other deduction provisions to prevent duplicate relief.
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