Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources

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..... ere an assessee incurs any expenditure 3 [ on or before the 31st day of March, 2002 ] by way of payment of any sum- ( a ) to an association or institution, which has as its object the undertaking of any programme of conservation of natural resources or of affore-station, to be used for carrying out any programme of conservation of natural resources or afforestation approved by the prescribed .....

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..... d to in sub-section (1), deduction shall not be allowed in respect of such expenditure under any other provision of this Act for the same or any other assessment year .] --------------------------------- Notes :- 1. Reintroduced by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Earlier, it was omitted by the Direct Tax Laws (Amendment) Act, 1987, with ef .....

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