Income Tax Act, 2025
Section 7: Subs. by Act 11 of 1983, s. 16 for sub-section (2), (2A) and (2B) (w.e.f. 11983).
7. Subs. by Act 11 of 1983, s. 16 for sub-section (2), (2A) and (2B) (w.e.f. 11983).
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(b) the training of persons for implementing any programme of rural development had been
started by the association or institution before the 1st day of March, 1983.]
1[Explanation.—The deduction, to which the assessee is entitled in respect of any sum paid to an
association or institution for carrying out the programme of rural development referred to in subsection (1), shall not be denied merely on the ground that subsequent to the payment of such sum by
the assessee, the approval granted to such programme of rural development, or as the case may be, to
the association or institution has been withdrawn.]
(2B) No certificate of the nature referred to in sub-section (2) or sub-section (2A) shall be issued by
any association or institution unless such association or institution has obtained from the prescribed
authority authorisation in writing to issue certificates of such nature.]
Explanation.—For the purposes of this section, “programme of rural development” shall have the
meaning assigned to it in the Explanation to sub-section (1) of section 35CC.
(3) Where a deduction under this section is claimed and allowed for any assessment year in respect of
any expenditure referred to in sub-section (1), deduction shall not be allowed in respect of such
expenditure under section 35C or section 35CC or section 80G or any other provision of this Act for the
same or any other assessment year.]
2[35CCB. Expenditure by way of payment to associations and institutions for carrying out
programmes of conservation of natural resources.—3[(1) 4[Where an assessee incurs any expenditure
on or before the 31st day of March, 2002] by way of payment of any sum—
(a) to an association or institution, which has as its object the undertaking of any programme of
conservation of natural resources or of afforestation, to be used for carrying out any programme of
conservation of natural resources or afforestation approved by the prescribed authority; or
(b) to such fund for afforestation as may be notified by the Central Government,
the assessee shall, subject to the provisions of sub-section (2), be allowed a deduction of the amount of
such expenditure incurred during the previous year.]
(2) The deduction under 5[clause (a) of] sub-section (1) shall not be allowed with respect to
expenditure by way of payment of any sum to any association or institution, unless such association or
institution is for the time being approved in this behalf by the prescribed authority:
Provided that the prescribed authority shall not grant such approval for more than three years at a
time.
(3) Where a deduction under this section is claimed and allowed for any assessment year in respect of
any expenditure referred to in sub-section (1), deduction shall not be allowed in respect of such
expenditure under any other provision of this Act for the same or any other assessment year.]
6[35CCC. Expenditure on agricultural extension project.— (1) Where an assessee incurs any
expenditure on agricultural extension project notified by the Board in this behalf in accordance with
theguidelines as may be prescribed, then, there shall be allowed a deduction of a sum equal to one and
one-half times of such expenditure.
and
(w.e.f. 11983).
203
the training of persons for implementing any programme of rural development had been
started by the association or institution before the 1st day of March, 1983.]
1[Explanation.—The deduction, to which the assessee is entitled in respect of any sum paid to an
association or institution for carrying out the programme of rural development referred to in subsection
No certificate of the nature referred to in sub-section
or sub-section
shall be issued by
any association or institution unless such association or institution has obtained from the prescribed
authority authorisation in writing to issue certificates of such nature.]
Explanation.—For the purposes of this section, “programme of rural development” shall have the
meaning assigned to it in the Explanation to sub-section
of section 35CC.
Where a deduction under this section is claimed and allowed for any assessment year in respect of
any expenditure referred to in sub-section
4[Where an assessee incurs any expenditure
on or before the 31st day of March, 2002] by way of payment of any sum—
to an association or institution, which has as its object the undertaking of any programme of
conservation of natural resources or of afforestation, to be used for carrying out any programme of
conservation of natural resources or afforestation approved by the prescribed authority; or
to such fund for afforestation as may be notified by the Central Government,
the assessee shall, subject to the provisions of sub-section
The deduction under 5[clause
of] sub-section
shall not be allowed with respect to
expenditure by way of payment of any sum to any association or institution, unless such association or
institution is for the time being approved in this behalf by the prescribed authority:
Provided that the prescribed authority shall not grant such approval for more than three years at a
time.
Where a deduction under this section is claimed and allowed for any assessment year in respect of
any expenditure referred to in sub-section
Where an assessee incurs any
expenditure on agricultural extension project notified by the Board in this behalf in accordance with
theguidelines as may be prescribed, then, there shall be allowed a deduction of a sum equal to one and
one-half times of such expenditure.