Tax deduction for conservation and afforestation: payments to approved associations or notified funds qualify for deduction. An assessee is allowed a deduction for expenditure by way of payment to an association or institution carrying out approved conservation or afforestation programmes, or to a Central Government-notified afforestation fund, subject to the conditions in the following sub-section; the subsequent subsection explicitly references the deduction under clause (a).
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.
Tax deduction for conservation and afforestation: payments to approved associations or notified funds qualify for deduction.
An assessee is allowed a deduction for expenditure by way of payment to an association or institution carrying out approved conservation or afforestation programmes, or to a Central Government-notified afforestation fund, subject to the conditions in the following sub-section; the subsequent subsection explicitly references the deduction under clause (a).
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