Amendment of section 35CCA

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.... "(c) to a rural development fund set up and notified by the Central Government in this behalf,"; (b) for sub-section (2), the following sub-sections shall be substituted, namely :- "(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 cla....

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....penditure by way of payment of any sum to any association or institution unless the assessee furnishes a certificate from such association or institution to the effect that - (a) the prescribed authority had approved the association or institution before the 1st day of March, 1983; and (b) the training of persons for implementing any programme of rural development had been starte....