#deduction #donations #scientificresearch #ruraldevelopment The section states that: (1) In computing the total income of an assessee, there shall be deducted, in accordance with and subject to the provisions of this section, the sums specified in sub-section (2). (2) The sums referred to in sub-section (1) shall be the following, namely :— (a) any sum paid by the assessee in the previous year to a research association which has as its object the undertaking of scientific res

#section35cca #incometaxact #taxationact #expenditure #paymentoassociations #institutions #ruraldevelopment #paymenttoinstitutions Subsection (1) of Section 35CCA of the Income Tax Act, 1961 states that when an assessee incurs any expenditure by making payment of any sum:- (a) To any institution or association whose object is to undertake any rural development programme and the sum is used to carry out such rural development programme approved by the prescribed authority; or