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of <h1>Section 35CCA: Taxpayers can claim deductions for donations to approved rural development programs, but not under other sections.</h1> Section 35CCA was added to the Income-tax Act by the Finance Act, 1978, effective June 1, 1978. It allows taxpayers to claim deductions for expenditures made to associations or institutions engaged in approved rural development programs. These associations or institutions must be approved by the prescribed authority, with approval valid for up to three years. The section specifies that if a deduction is claimed under this provision, it cannot be claimed under sections 35C, 35CC, 80G, or any other provision for the same or different assessment year.
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