Deduction not to be denied where approval for recipient or programme is withdrawn after a qualifying contribution under tax provisions. Amendments clarify that a taxpayer's deduction shall not be denied solely because approval or notification for a recipient, programme, project or scheme is withdrawn after the taxpayer has made a qualifying payment to research or educational institutions, rural development programmes, public sector companies, local authorities, or other eligible associations or institutions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction not to be denied where approval for recipient or programme is withdrawn after a qualifying contribution under tax provisions.
Amendments clarify that a taxpayer's deduction shall not be denied solely because approval or notification for a recipient, programme, project or scheme is withdrawn after the taxpayer has made a qualifying payment to research or educational institutions, rural development programmes, public sector companies, local authorities, or other eligible associations or institutions.
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