India - Income Tax Act 2010 - Saarc

S. 80GGA I.T. ACT, 1961 1.414Provided that the assessee furnishes the certificate referred to inclause (a) of sub-section (2) of section 35AC from such public sectorcompany or local authority or, as the case may be, association orinstitution.90[Explanation 1.— The deduction, to which the assessee is entitled inrespect of any sum paid to a public sector company, or to a localauthority or to an association or institution for carrying out theeligible project or scheme referred to in section 35AC, shall not bedenied merely on the ground that subsequent to the payment of suchsum by the assessee,—(a) the approval granted to such association or institution has beenwithdrawn; or(b) the notification notifying the eligible project or scheme referredto in section 35AC carried out by the public sector company, orlocal authority or association or institution has been withdrawn.]Explanation 91 [2].—For the purposes of this clause, the expressions“National Committee” and “eligible project or scheme” shall have themeanings respectively assigned to them in the Explanation to section35AC;]92[(c) 93 [any sum paid by the assessee in any previous year ending on orbefore the 31st day of March, 2002] to an association or institution,which has as its object the undertaking of any programme of conservationof natural resources 94 [or of afforestation], to be used forcarrying out any programme of conservation of natural resources94[or of afforestation] approved for the purposes of section 35CCB :Provided that the association or institution is for the time beingapproved for the purposes of sub-section (2) of section 35CCB;]94[(cc) 93 [any sum paid by the assessee in any previous year ending on orbefore the 31st day of March, 2002] to such fund for afforestation asis notified by the Central Government under clause (b) of sub-section(1) of section 35CCB;]95[(d) any sum paid by the assessee in the previous year to a rural developmentfund set up and notified by the Central Government for thepurposes of clause (c) of sub-section (1) of section 35CCA;]96[(e) any sum paid by the assessee in the previous year to the NationalUrban Poverty Eradication Fund set up and notified by the CentralGovernment for the purposes of clause (d) of sub-section (1) of section35CCA.](3) Notwithstanding anything contained in sub-section (1), no deduction underthis section shall be allowed in the case of an assessee whose gross total income90. Inserted by the Taxation Laws (Amendment) Act, 2006, w.r.e.f. 1-4-2006.91. Renumbered as Explanation 2, ibid.92. Inserted by the Finance Act, 1982, w.e.f. 1-6-1982.93. Substituted for “any sum paid by the assessee in the previous year” by the Finance Act,2002, w.e.f. 1-4-2003.94. Inserted by the Finance Act, 1990, w.e.f. 1-4-1991.95. Inserted by the Finance Act, 1983, w.e.f. 1-4-1983.96. Inserted by the Finance Act, 1995, w.e.f. 1-4-1996.