Income Tax Act, 2025
Section 7: Subs. by Act 14 of 2010, s. 26, for “to a University” (w.e.f. 12011).
7. Subs. by Act 14 of 2010, s. 26, for “to a University” (w.e.f. 12011).
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Provided that 1[such association, University], college or institution is for the time being approved
for the purposes of clause (iii) of sub-section (1) of section 35.]
2[Explanation.—The deduction, to which the assessee is entitled in respect of any sum paid to a
3[research association], University, college or other institution to which clause (a) or clause (aa)
applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the
assessee, the approval to such association, University, college or other institution referred to in
clause (a) or clause (aa), as the case may be, has been withdrawn;]
(b) any sum paid by the assessee in the previous year—
(i) to an association or institution, which has as its object the undertaking of any programme
of rural development, to be used for carrying out any programme of rural development approved
for the purposes of section 35CCA; or
(ii) to an association or institution which has as its object the training of persons for
implementing programmes of rural development:
4[Provided that the assessee furnishes the certificate referred to in sub-section (2) or, as the
case may be, sub-section (2A) of section 35CCA from such association or institution.]
2[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 to which this clause
applies, 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, or as the case may be, to the association or institution
has been withdrawn;]
5[(bb) any sum paid by the assessee in the previous year to a public sector company or a local
authority or to an association or institution approved by the National Committee, for carrying out any
eligible project or scheme:
Provided that the assessee furnishes the certificate referred to in clause (a) of sub-section (2) of
section 35AC from such public sector company or local authority or, as the case may be, association
or institution.
2[Explanation 1.—The deduction, to which the assessee is entitled in respect of any sum paid to a
public sector company, or to a local authority or to an association or institution for carrying out the
eligible project or scheme referred to in section 35AC, shall not be denied merely on the ground that
subsequent to the payment of such sum by the assessee,—
(a) the approval granted to such association or institution has been withdrawn; or
of sub-section
of section 35.]
2[Explanation.—The deduction, to which the assessee is entitled in respect of any sum paid to a
3[research association], University, college or other institution to which clause
or clause
applies, shall not be denied merely on the ground that, subsequent to the payment of such sum by the
assessee, the approval to such association, University, college or other institution referred to in
clause
or clause
any sum paid by the assessee in the previous year—
to an association or institution, which has as its object the undertaking of any programme
of rural development, to be used for carrying out any programme of rural development approved
for the purposes of section 35CCA; or
to an association or institution which has as its object the training of persons for
implementing programmes of rural development:
4[Provided that the assessee furnishes the certificate referred to in sub-section
or, as the
case may be, sub-section
of section 35CCA from such association or institution.]
2[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 to which this clause
applies, 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, or as the case may be, to the association or institution
has been withdrawn;]
5[
any sum paid by the assessee in the previous year to a public sector company or a local
authority or to an association or institution approved by the National Committee, for carrying out any
eligible project or scheme:
Provided that the assessee furnishes the certificate referred to in clause
of sub-section
of
section 35AC from such public sector company or local authority or, as the case may be, association
or institution.
2[Explanation 1.—The deduction, to which the assessee is entitled in respect of any sum paid to a
public sector company, or to a local authority or to an association or institution for carrying out the
eligible project or scheme referred to in section 35AC, shall not be denied merely on the ground that
subsequent to the payment of such sum by the assessee,—
the approval granted to such association or institution has been withdrawn; or