Expenditure by way of payment to associations and institutions for carrying out rural development programmes

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....ersons for implementing programmes of rural development; ^3[or] ^4[(c) to a rural development fund set up and notified by the Central Government in this ^5[behalf; or] ^6[(d) to the National Urban Poverty Eradication Fund set up and notified by the Central Government in this behalf,] the assessee shall, subject to the provisions of sub-section (2), be allowed a deduction of the amount of such expenditure incurred during the previous year.] ^7[(2) The deduction under clause (a) of sub-section (1) shall not be allowed in respect of expenditure by way of payment of any sum to any association or institution referred to in the said clause unless the assessee furnishes a certificate from such association or institution to ....

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....oval granted to such programme of rural development, or as the case may be, to the association or institution has been withdrawn.] ^10[(2B) No certificate of the nature referred to in sub-section (2) or sub-section (2A) shall be issued by any association or institution unless such association or institution has obtained from the prescribed authority authorisation in writing to issue certificates of such nature.] Explanation.-For the purposes of this section, "programme of rural development" shall have the meaning assigned to it in the Explanation to sub-section (1) of section 35CC. (3) Where a deduction under this section is claimed and allowed for any assessment year in respect of any expenditure referred to in sub-section (1), de....

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....pment" shall have the meaning assigned to it in the Explanation to sub-section (1) of section 35CC. (3) Where a deduction under this section is claimed and allowed for any assessment year in respect of any expenditure referred to in sub-section (1), deduction shall not be allowed in respect of such expenditure under section 35C or section 35CC or section 80G or any other provision of this Act for the same or any other assessment year." 2. Substituted vide Section 5 of the Finance Act, 1979 w.e.f. 01-06-1979 before it was read as, "(1) Where an assessee incurs any expenditure by way of payment of any sum, to an association or institution to which this section applies, to be used for carrying out any programme of ....