Deduction prerequisites for rural development contributions: certificate evidence and prescribed authority authorisation required to claim tax deduction. Deductions under section 35CCA are conditional on recipient-issued certificates: for payments under clause (a) the certificate must confirm programme approval by the prescribed authority and, where payment occurred after 28th February 1983, that specified works began before 1st March 1983; for payments under clause (b) the certificate must confirm prior approval of the association or institution by the prescribed authority and that training to implement the programme commenced before 1st March 1983. Certificates may be issued only by associations or institutions authorised in writing by the prescribed authority.
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Provisions expressly mentioned in the judgment/order text.
Deduction prerequisites for rural development contributions: certificate evidence and prescribed authority authorisation required to claim tax deduction.
Deductions under section 35CCA are conditional on recipient-issued certificates: for payments under clause (a) the certificate must confirm programme approval by the prescribed authority and, where payment occurred after 28th February 1983, that specified works began before 1st March 1983; for payments under clause (b) the certificate must confirm prior approval of the association or institution by the prescribed authority and that training to implement the programme commenced before 1st March 1983. Certificates may be issued only by associations or institutions authorised in writing by the prescribed authority.
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