Deduction for rural development programmes requires prior prescribed authority approval before expenditure to qualify for tax relief. Section 35CC grants companies and co operative societies a deduction for expenditure on rural development programmes only where the programme has received prior approval from the prescribed authority before the expenditure is incurred; eligibility therefore depends on obtaining administrative approval and complying with related procedures.
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 rural development programmes requires prior prescribed authority approval before expenditure to qualify for tax relief.
Section 35CC grants companies and co operative societies a deduction for expenditure on rural development programmes only where the programme has received prior approval from the prescribed authority before the expenditure is incurred; eligibility therefore depends on obtaining administrative approval and complying with related procedures.
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