TaxTMI 
TaxTMI 
Deduction in respect of certain donations for scientific research or rural development
X X X X Extracts X X X X
X X X X Extracts X X X X
....used for scientific research : Provided that such association, University, college or institution is for the time being approved for the purposes of clause (ii) of sub-section (1) of section 35; 2[(aa) any sum paid by the assessee in the previous year 18[to a research association which has as its object the undertaking of research in social science or statistical research or to a University], college or other institution to be used for research in social science or statistical research : Provided that 19[such association, University], college or institution is for the time being approved for the purposes of clause (iii) of sub-section (1) of section 35.] 3[Explanation.-The deduction, to which the assessee is entitled in respect of a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme : Provided that the assessee furnishes the certificate referred to in clause (a) of sub-section (2) of section 35AC from such public sector company or local authority or, as the case may be, association or institution. 7[Explanation 1.- The deduction, to which the assessee is entitled in respect of any sum paid to a public sector company, or to a local authority or to an association or institution for carrying out the eligible project or scheme referred to in section 35AC, shall not be denied merely on the ground that subsequent to the payment of such sum by the assessee,- (a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y sum paid by the assessee in the previous year to the National Urban Poverty Eradication Fund set up and notified by the Central Government for the purposes of clause (d) of sub-section (1) of section 35CCA.] 21[(2A) No deduction shall be allowed under this section in respect of any sum exceeding 22[two thousand rupees] unless such sum is paid by any mode other than cash.] (3) Notwithstanding anything contained in sub-section (1), no deduction under this section shall be allowed in the case of an assessee whose gross total income includes income which is chargeable under the head "Profits and gains of business or profession". (4) Where a deduction under this section is claimed and allowed for any assessment year in respect of any paymen....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... association which has as its object the undertaking of scientific research or to a University, college or other institution to be used for scientific research : Provided that such association, University, college or institution is for the time being approved for the purposes of clause (ii) of sub-section (1) of section 35; (b) any sum paid by the assessee in the previous year - (i) to an association or institution, which has its object the undertaking of any programme of rural development, to be used for carrying out any programme of rural development approved for the purposes of section 35CCA; or (ii) to an association or institution which has as its object the training of persons for implementing programmes of rural development :....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Act, 2006 w.e.f. 01-04-2006 9. Inserted vide Section 17 of the Finance Act, 1982 w.e.f. 01-06-1982 10. Substituted vide Section 31 of the Finance Act, 2002 w.e.f. 01-04-2003 before it was read as, "any sum paid by the assessee in the previous year" 11. Inserted vide Section 19 of the Finance Act, 1990 w.e.f. 01-04-1991 12. Inserted vide Section 19 of the Finance Act, 1990 w.e.f. 01-04-1991 13. Inserted vide Section 19 of the Finance Act, 1990 w.e.f. 01-04-1991 14. Substituted vide Section 31 of the Finance Act, 2002 w.e.f. 01-04-2003 before it was read as, "any sum paid by the assessee in the previous year" 15. Inserted vide Section....