TMI BlogDeduction in respect of certain donations for scientific research or rural developmentX X X X Extracts X X X X X X X X Extracts X X X X ..... r other institution to be used for scientific research : Provided that such association, University, college or institution is for the time being approved for the purposes of clause ( ii ) of sub-section (1) of section 35; 2 [ ( aa ) any sum paid by the assessee in the previous year 18 [to a research association which has as its object the undertaking of research in social science or statistical research or to a University], college or other institution to be used for research in social science or statistical research : Provided that 19 [such association, University], college or institution is for the time being approved for the purposes of clause ( iii ) of sub-section (1) of section 35 .] 3 [Explanation. -The de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;] 6 [ (bb) any sum paid by the assessee in the previous year to a public sector company or a local authority or to an association or institution approved by the National Committee, for carrying out any eligible project or scheme : Provided that the assessee furnishes the certificate referred to in clause (a) of sub-section (2) of section 35AC from such public sector company or local authority or, as the case may be, association or institution. 7 [Explanation 1.- The deduction, to which the assessee is entitled in respect of any sum paid to a public sector company, or to a local authority or to an association or institution for carrying out the eligible project or scheme referred to in section 35AC, shall not be denied mere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pment fund set up and notified by the Central Government for the purposes of clause (c) of sub-section (1) of section 35CCA; ] 16 [ (e) any sum paid by the assessee in the previous year to the National Urban Poverty Eradication Fund set up and notified by the Central Government for the purposes of clause (d) of sub-section (1) of section 35CCA .] 21 [ (2A) No deduction shall be allowed under this section in respect of any sum exceeding 22 [ two thousand rupees ] unless such sum is paid by any mode other than cash. ] (3) Notwithstanding anything contained in sub-section (1), no deduction under this section shall be allowed in the case of an assessee whose gross total income includes income which is chargeable under the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.r.e.f. 1-4-2006. 6. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1992. 7. Inserted by the Taxation Laws (Amendment) Act, 2006, w.r.e.f. 1-4-2006. 8. Renumbered as Explanation 2 by the Taxation Laws (Amendment) Act, 2006, w.r.e.f. 1-4-2006. 9. Inserted by the Finance Act, 1982, w.e.f. 1-6-1982. 10. Substituted for any sum paid by the assessee in the previous year by the Finance Act, 2002, w.e.f. 1-4-2003. 11. Inserted by the Finance Act, 1990, w.e.f. 1-4-1991. 12. Inserted by the Finance Act, 1990, w.e.f. 1-4-1991. 13. Inserted by the Finance Act, 1990, w.e.f. 1-4-1991. 14. Substituted for any sum paid by the assessee in the previous year by the Finance Act, 2002, w.e.f. 1- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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