Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Deduction for donations: contributions to approved research, rural development or eligible projects qualify subject to prescribed approvals and certificates. Deduction is allowed for sums paid for scientific, social-science, statistical research, rural development programmes, eligible projects or schemes, conservation or afforestation programmes, and notified funds where payments are made to approved research associations, universities, colleges, institutions, public sector companies, local authorities or National Committee-approved bodies and where prescribed certificates are furnished. Deductions survive subsequent withdrawal of approvals. No deduction is allowed if gross total income includes business or professional income; amounts above a threshold require non-cash payment; payments claimed under this section cannot be claimed under any other provision; payee information enables claim subject to verification.
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 for donations: contributions to approved research, rural development or eligible projects qualify subject to prescribed approvals and certificates.
Deduction is allowed for sums paid for scientific, social-science, statistical research, rural development programmes, eligible projects or schemes, conservation or afforestation programmes, and notified funds where payments are made to approved research associations, universities, colleges, institutions, public sector companies, local authorities or National Committee-approved bodies and where prescribed certificates are furnished. Deductions survive subsequent withdrawal of approvals. No deduction is allowed if gross total income includes business or professional income; amounts above a threshold require non-cash payment; payments claimed under this section cannot be claimed under any other provision; payee information enables claim subject to verification.
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