Deduction for payments to approved rural development associations requires authority approval and specified institutional eligibility.

Tax deductions are available for payments by taxpayers to associations or institutions for approved rural development programmes, contingent on approval by the prescribed authority and on the programme qualifying as a programme of rural development. Eligible entities must be constituted as charitable trusts, registered societies, section-25 companies, or statutory corporations; be open to all citizens; maintain regular accounts and a bank account; restrict income and assets to charitable purposes; and possess necessary expertise and personnel. Separate application forms and supporting copies must be submitted and a copy forwarded to the State Chief Secretary.

---

---

---