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            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.

            <h1>Deduction for rural development payments requires authorised certificates and is exclusive; approval withdrawal does not negate deduction.</h1> Section 35CCA permits a tax deduction for payments to specified associations, institutions and notified national funds for approved rural development programmes, subject to obtaining a certificate from the recipient; certificates may be issued only by recipients authorised in writing by the prescribed authority; deduction claimed under this section is not allowable under any other provision, and later withdrawal of approval does not negate a deduction validly claimed.

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