Section 35CCA(2)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 35CCA(2)(b) in The Income Tax Act, 1961

(b)where such payment is made after the 28th day of February, 1983, such programme involves work by way of construction of any building or other structure (whether for use as a dispensary, school, training or welfare centre, workshop or for any other purpose) or the laying of any road or the construction or boring of a well or tube-well or the installation of any plant or machinery, and such work has commenced before the 1st day of March, 1983.

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Union of India - Subsection

Section 35CCA(2)(b) in The Income Tax Act, 1961