Section(s) Referred: 35CC ,35CC(1) ,35CC(1)2
Statute: INCOME TAX
Date of Issue: 28/1/1984
In exercise of the powers conferred by the second proviso to sub-section (1) of section 35CC of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following classes and categories of programmes of rural development for the purposes of the said section, namely :—
Online GST Certification Course by TaxGuru & MSME- Click here to Join
(i) construction and maintenance of rural link roads, village streets, pavements, drainage and sanitary latrines ;
(ii) construction and maintenance of drinking water projects including installation of pump-sets, digging of wells, tubewells and laying of pipes for supply of drinking water ;
(iii) construction and maintenance of hospitals, dispensaries and family planning centres ;
(iv) development of community pastures or community forests on community land, that is to say, land belonging to Government or Gram Panchayat ;
(v) construction of minor irrigation tanks, installation of pump-sets as also digging and commissioning of irrigation tubewells for community use ;
(vi) establishment of veterinary dispensaries and artificial insemination centres ;
(vii) establishment and running of educational and vocational training centres.
[No. 5600 F. No. 142(18)/83-TPL.