February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35CCC : Expenditure on agricultural extension project

35CCC. (1) Where an assessee incurs any expenditure on agricultural extension project notified by the Board in this behalf in accordance with the guidelines as may be prescribed87, then, there […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35CCB : Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources

35CCB. (1) Where an assessee incurs any expenditure on or before the 31st day of March, 2002 by way of payment of any sum— (a) to an association or institution, […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35CCA : Expenditure by way of payment to associations and institutions for carrying out rural development programmes

35CCA. (1) Where an assessee incurs any expenditure by way of payment of any sum— (a) to an association or institution, which has as its object the undertaking of any […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35CC : Rural development allowance

35CC. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35CC was inserted by the Finance (No. […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35C : Agricultural development allowance

35C. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35C was inserted by the Finance […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35B : Export markets development allowance

35B. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35B was inserted by the Finance […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35AD : Deduction in respect of expenditure on specified business

35AD. (1) An assessee shall be allowed a deduction in respect of the whole of any expenditure of capital nature incurred, wholly and exclusively, for the purposes of any specified […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35AC : Expenditure on eligible projects or schemes

35AC. (1) Where an assessee incurs any expenditure by way of pay- ment of any sum to a public sector company or a local authority or to an association or […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 35ABB : Expenditure for obtaining licence to operate telecommunication services

35ABB. (1) In respect of any expenditure, being in the nature of capital expenditure, incurred for acquiring any right to operate telecommunication services either before the commencement of the business […]
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