Specification of rural development programmes under section 35CC clarifies eligible activities for income-tax deductions and eligibility. Specification of programmes for qualification under section 35CC: the Central Government designates specified classes of rural development activities that qualify under section 35CC, namely construction and maintenance of rural roads and sanitation; drinking water projects; hospitals, dispensaries and family planning centres; community pastures or forests on government or gram panchayat land; minor irrigation and community tubewells; veterinary dispensaries and artificial insemination centres; and educational and vocational training centres.
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.
Specification of rural development programmes under section 35CC clarifies eligible activities for income-tax deductions and eligibility.
Specification of programmes for qualification under section 35CC: the Central Government designates specified classes of rural development activities that qualify under section 35CC, namely construction and maintenance of rural roads and sanitation; drinking water projects; hospitals, dispensaries and family planning centres; community pastures or forests on government or gram panchayat land; minor irrigation and community tubewells; veterinary dispensaries and artificial insemination centres; and educational and vocational training centres.
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