Deduction for conservation payments allowed when paid to approved bodies, subject to approval duration and exclusivity. Deduction is available for payments to approved associations, institutions, or notified afforestation funds for conservation or afforestation programmes ... Summary
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Deduction for conservation payments allowed when paid to approved bodies, subject to approval duration and exclusivity.
Deduction is available for payments to approved associations, institutions, or notified afforestation funds for conservation or afforestation programmes incurred on or before the specified cut off date; recipient approval by the prescribed authority is required and may not exceed three years, and the deduction is exclusive of any other claim under the Act.
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