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<h1>Taxpayer allowed deduction for payments to approved associations or funds for rural development training, subject to certificate and exclusivity rules</h1> A taxpayer may deduct payments made to associations, institutions, specified rural development funds, or the National Urban Poverty Eradication Fund for approved rural development programs or for training persons to implement such programs, subject to conditions. Deductions for payments to associations/institutions require certificates confirming prior approval or earlier commencement of specified works or training, and such certificates may be issued only by authorized bodies. If a deduction is claimed under this section for any assessment year, the same expenditure cannot be deducted under other provisions of the Act for the same or any other year.