Payment to Associations and Institutions for carrying out Rural Development Programmes - Section 35CCA [ Upto 31.03.2026 ]
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.... under this section is claimed and allowed for any assessment year in respect of any expenditure, deduction shall not be allowed in respect of such expenditure under section 80G or any other provision of this Act for the same or any other assessment year. Eligibility This section provides for Deductions are available for payments made to: • (a) Any association or institution to ....


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