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    <title>EXEMPTION OF SKILL DEVELOPMENT TO COMPANY , SEC 35CCD An Analysis of Rules 6AAH, 6AAF,6AAG</title>
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    <description>Section 35CCD allows a company a 150% weighted deduction for qualifying expenditure (excluding land and building) on notified skill development projects in separate training facilities, subject to rules requiring eligibility (manufacturing or specified services), nodal agency scrutiny and Board notification, exclusion of reimbursed expenses, maintenance and audit of separate project accounts, and restriction to training of potential or newly recruited employees.</description>
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      <description>Section 35CCD allows a company a 150% weighted deduction for qualifying expenditure (excluding land and building) on notified skill development projects in separate training facilities, subject to rules requiring eligibility (manufacturing or specified services), nodal agency scrutiny and Board notification, exclusion of reimbursed expenses, maintenance and audit of separate project accounts, and restriction to training of potential or newly recruited employees.</description>
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