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of <h1>Section 35CCA: Tax Deductions for Rural Development Contributions, Certificate Required from Authorized Institutions</h1> Section 35CCA of the Income Tax Act allows deductions for payments made to associations or institutions for rural development programs approved by the prescribed authority. This includes institutions focused on training for rural development, the national fund for rural development, and the national poverty eradication fund. If approval for a specified recipient is later withdrawn, the deduction is still valid. Deductions under this section cannot be claimed elsewhere in the Act. A certificate from the recipient association or institution is required for the deduction, and such certificates can only be issued with authorization from the prescribed authority.
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