Section 80GGA(2)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 80GGA(2)(b) in The Income Tax Act, 1961

(b)[ any sum paid by the assessee in the previous year- [Inserted by Act 21 of 1979, Section 11 (w.e.f. 1.4.1980).]

(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 35-CCA; or

(ii)to an association or institution which has as its object the training of persons for implementing programs of rural development:]

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Union of India - Subsection

Section 80GGA(2)(b) in The Income Tax Act, 1961