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of <h1>Taxpayer deduction for payments to government-approved social projects allowed with certificates, subject to withdrawal and disallowance rules</h1> A taxpayer who pays for or directly incurs expenditure on government-notified 'eligible' social or welfare projects through a public sector company, local authority, or an association/institution approved by the National Committee may claim a deduction for that expenditure, subject to prescribed certificates and particulars filed with the tax return. The deduction cannot be double-claimed under other tax provisions. The approving body or tax authorities may withdraw approval or notification for non-compliance after opportunity to be heard; on withdrawal the amounts received or previously deducted are treated as the recipient's income and taxed at the maximum marginal rate. No deduction under this section is allowed for assessment years beginning on or after 1 April 2018.
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