Income-tax Act, 1961
35CC. [Omitted.]. 35CCA. Expenditure by way of payment to associations and institutions for carrying out rural development programmes. 35CCB. Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources. 35CCC. Expenditure on agricultural extension project. 35CCD. Expenditure on skill development project. 35D. Amortisation of certain preliminary expenses. 35DD. Amortisation of expenditure in case of amalgamation or demerger. 35DDA. Amortisation of expenditure incurred under voluntary retirement scheme. 35E. Deduction for expenditure on prospecting, etc., for certain minerals.