# The Finance Act, 1983, Section 15: Amendment of section 35CC

- Act: The Finance Act, 1983 (Act 11 of 1983)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1983/section/15/

## Text

Amendment of section 35CC. 15. In section 35CC of the Income-tax Act. in sub-section (1), after the proviso, the following proviso shall be inserted, namely: — "Provided further that the prescribed authority shall not approve any programme unless such programme is a programme falling within any such class or category of programmes of rural development as may be specified by the Central Government in this behalf.". [Finance Act, 1983] © Copyright. Taxmann Publications Pvt. Ltd.

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