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Expenditure on eligible projects or schemes

Expenditure by way of payment of any or institution approved by the National Committee for carrying out any eligible project or scheme. The provisions of 80g allowed deduction of the amount of such expenditure incurred during the previous year. Provided that a company may for clamming the deduction under the tax exemption insures expenditure either by way of payment of any sum as aforesaid or directly on the eligible project or scheme.

The deduction under sub-section :-( 1) shall not be allowed unless the assessed furnishes along with his return of income a certificate. Where the payment is public sector company or a local authority or an association or institution referred to in sub-section from such Public Sector Company or local authority or as the association or institution.

(2) In any other case from an accountant defined in the explanation. 

Manner and containing such particulars (including particulars on the progress in the work on the eligible project or scheme during the previous year as prescribed. Where a deduction under this section has claimed and allowed for any assessment year in respect of any expenditure referred to in sub-section 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. Association or institution approved by the National Committee under 80g registration and after:-

1) Committee satisfied that the project or the scheme is not being carried on accordance with all or any of the condition subject to which approval granted or

2) Such association or institution to which approval has granted, has not furnished to the National Committee 80g exemption after the end of each financial year a report in such form and setting forth such particulars and within such as prescribed the National Committee any time after giving a reasonable opportunity of showing cause against the proposed withdrawal to the concerned association or institution withdraw the approval.


Expenditure by way of payment to associations and institutions for carrying out rural development programmers:-


(a) To an association or institution has object the undertaking of any planned or rural development used for carrying out any programmed of rural development approved by the prescribed authority.

(b) To an association or institution which has object the training of person for implementing programmers of rural development.

(c) To a rural development fund set up and notified by the Central Government.

(d) To the National Urban Poverty Eradication Fund set up and notified by the central government local authority 12a Central Government.


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