- Applicability: All assesses
- Nature of Expenditure: contribution made to approved association or institution for implementation of rural development programme and contribution to National fund for rural development or National urban poverty eradication fund.
- Deduction: Actual expenditure incurred.
- Subsequent withdrawal of approval: If the approval accorded to the university, college etc. is withdrawn subsequent to payment of such sum by the assessee, he shall not be denied merely on the ground that the approval granted to such programme or association or institution has been withdrawn.
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