Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources

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....here an assessee incurs any expenditure ^4[on or before the 31st day of March, 2002] by way of payment of any sum- (a) to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources or of afforestation, to be used for carrying out any programme of conservation of natural resources or afforestation approved by the prescribed ....

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....sub-section (1), deduction shall not be allowed in respect of such expenditure under any other provision of this Act for the same or any other assessment year.]     ************** NOTES:- 1.  Reintroduced vide Section 8 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 Earlier, Inserted vide Section 9 of the Finance Act, 1982 w.e.f. 0....

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....all not be allowed with respect to expenditure by way of payment of any sum to any association or institution, unless such association or institution is for the time being approved in this behalf by the prescribed authority : Provided that the prescribed authority shall not grant such approval for more than three years at a time. (3) Where a deduction under this section is claime....