Rural development deduction under Section 35CCA depends on approved recipients, certificate compliance, and no double deduction.

Deduction under Section 35CCA applies to payments made to specified associations, institutions and designated government funds for rural development programmes or training for their implementation. The deduction is not allowable under section 80G or any other provision for the same expenditure, and approval withdrawal does not by itself deny the deduction once payment has been made to the specified person. Deduction also depends on furnishing a certificate from the recipient, issued only where written authorisation has been obtained from the prescribed authority.

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