India - Income Tax Act 2010 - Saarc

S. 35CCA I.T. ACT, 1961 1.226Rural development allowance.35CC. 49 [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended bythe Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Originalsection 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977.]50[Expenditure by way of payment to associations and institutions for carryingout rural development programmes.5135CCA.52[(1) Where an assessee incurs any expenditure by way of paymentof any sum—(a) to an association or institution, which has as its object the undertakingof any programme of rural development, to be used for carrying outany programme of rural development approved by the prescribedauthority 53 ; or(b) to an association or institution, which has as its object the trainingof persons for implementing programmes of rural development;54[or]54[(c) to a rural development fund set up and notified 55 by the CentralGovernment in this 56 [behalf; or]49. Prior to its omission, section 35CC was amended by the Finance Act, 1983, w.e.f. 1-4-1983and Finance Act, 1985, w.e.f. 17-3-1985.50. Reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Section35CCA was earlier omitted by the Direct Tax Laws (Amendment) Act, 1987, with effectfrom the same date. Original section 35CCA was inserted by the Finance Act, 1978, w.e.f.1-6-1978.51. For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.52. Substituted by the Finance Act, 1979, w.e.f. 1-6-1979.For guidelines for approval of programmes of rural development, see Taxmann’s DirectTaxes Circulars.53. The “prescribed authority” under rule 6AAA to approve the programme of rural developmentshall be the Committee consisting of the following, namely :—(a) The Chief Commissioner or Commissioner of Income-tax who exercises jurisdictionover the State or, as the case may be, the Union territory in which theprogramme of rural development is to be carried out - Chairman;(b) An officer not below the rank of a Secretary to the Government of the State or, asthe case may be, the Union territory in which the programme of rural developmentis to be carried out - Member.The “prescribed authority” to approve an association or institution shall be the Committeeconsisting of the following, namely:—(a) The Chief Commissioner or Commissioner of Income-tax, who exercises jurisdictionover the State or, as the case may be, the Union territory in which the principaloffice of the association or institution is situated - Chairman;(b) An Officer not below the rank of a Secretary to the Government of the State or, asthe case may be, the Union territory in which the principal office of the associationor institution is situated - Member.Where two or more Commissioners exercise jurisdiction over the State or, as the case maybe, the Union territory, the Board may, by notification in the Official Gazette, empower theChief Commissioner or Commissioner specified in this behalf to be the Chairman of theCommittee.See also Taxmann’s Master Guide to Income-tax Act for relevant notifications.54. Inserted by the Finance Act, 1983, w.e.f. 1-4-1983.55. National Fund for Rural Development has since been notified. For details, see Taxmann’sMaster Guide to Income-tax Act.56. Substituted for “behalf,” by the Finance Act, 1995, w.e.f. 1-4-1996.