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        F. Acts / Amendment Acts

        Section 15 - Amendment of section 35CC

        Finance Act, 1983
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Approval of rural development programmes restricted to government specified categories, limiting authority approval power. Approval of rural development programmes under section 35CC is limited by a proviso that the prescribed authority shall not approve any programme unless it falls within a class or category of rural development programmes specified by the Central Government, making central specification a precondition to approval.
                          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.

                                Approval of rural development programmes restricted to government specified categories, limiting authority approval power.

                                Approval of rural development programmes under section 35CC is limited by a proviso that the prescribed authority shall not approve any programme unless it falls within a class or category of rural development programmes specified by the Central Government, making central specification a precondition to approval.


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