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    <title>Amendment of Section 35CCA</title>
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    <description>Amendment allows a deduction for expenditure where an assessee pays sums to an association or institution whose object is undertaking approved rural development programmes or training persons to implement such programmes, provided the recipient association or institution is approved for this purpose by the prescribed authority; the approval requirement is a condition precedent to claiming the deduction.</description>
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    <pubDate>Tue, 24 Dec 2024 16:09:54 +0530</pubDate>
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      <description>Amendment allows a deduction for expenditure where an assessee pays sums to an association or institution whose object is undertaking approved rural development programmes or training persons to implement such programmes, provided the recipient association or institution is approved for this purpose by the prescribed authority; the approval requirement is a condition precedent to claiming the deduction.</description>
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