Deduction for rural development payments permitted where prescribed approvals and authorised certificates substantiate the expenditure. Section 35CCA allows a deduction for sums paid to associations, institutions, certain rural development funds, or the National Urban Poverty Eradication Fund for carrying out or training for rural development programmes, subject to prescribed authority approval and certificate requirements; certificates may be issued only by authorised institutions, and the deduction is protected against denial solely due to later withdrawal of approval, but cannot be doubled with deductions under other specified sections.