Income Tax Department

Ministry of Finance, Government of India

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Section 35CC

Rural development allowance

Section

Section Number

35CC

Chapter

CHAPTER IV - COMPUTATION OF TOTAL INCOME

Act

Income-tax Act, 1961

Year

2025

Rural development allowance

Rural development allowance

Rural development allowance.

35CC. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35CC was inserted by the Finance (No. 2) Act, 1977, w.e.f. 1-9-1977.]

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