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of <h1>Section 35CC allowed companies and cooperatives tax deductions for approved rural development spending with prior approval and certification</h1> Section 35CC, once part of the Income-tax Act, originally allowed companies and cooperative societies a deduction for expenditure on approved rural development programmes, subject to prior approval by a prescribed authority and specified classes of programmes; defined 'rural area'; treated capital expenditures as ineligible for the deduction but eligible for depreciation under the usual provisions; required a prescribed, accountant-certified statement with the return to claim the deduction; and barred claiming the same expenditure under any other provision. The section was omitted with effect from 1 April 1989.
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