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    <title>Associations/institutions carrying out rural development programmes Guidelines for approval under section 35CCA of the Income-tax Act, 1961</title>
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    <description>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.</description>
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    <pubDate>Thu, 13 Jul 1978 00:00:00 +0530</pubDate>
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      <title>Associations/institutions carrying out rural development programmes Guidelines for approval under section 35CCA of the Income-tax Act, 1961</title>
      <link>https://www.taxtmi.com/circulars?id=4648</link>
      <description>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.</description>
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      <pubDate>Thu, 13 Jul 1978 00:00:00 +0530</pubDate>
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