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Amendment of section 35CCD.

Clause 20 - Bills - DIRECT TAXES - Bill - Clause 20 - 20. In section 35CCD of the Income-tax Act, in sub-section (1), the following proviso shall be inserted with effect from the 1st day of April, 2017, namely:- Provided that for the assessment year .....

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amend section 35CCD of the Income-tax Act relating to expenditure on skill development project. The aforesaid section provides that where a company incurs any expenditure (not being expenditure in the nature of cost of any land or building) on any s .....

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