Section No 35AC 35CCA 35CCC 35CCD
Expenses Covered Eligible Projects Rural Development Programs Agriculture Extension project Skill Development Project
Examples Development of Drinking Water,School building etc  National Fund for Rural Development, National Urban Poverty Eradication Fund Training and Education of Farmers Vocational Training Institutes
Donation Covered Donations to Schemes specified by Central Govt Donations only above 2 funds covered N.A Not Covered
Expenses hy Assessee For Companies Only Not Covered Allowed for all assessees who fulfill prescribed conditons For Companies Only,All expenses covered  except land or building
Amount of Deduction 100% 100% 150% 150%


  1. Income Tax
  2. PGBP Income

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.