Understanding Expenditure by Way of Payment to Associations and Institutions for Carrying out Programmes of Conservation of Natural Resources Section 35CCB of Income Tax Act 1961
Introduction In today’s world, where global warming and climate change are becoming increasingly alarming, there is an urgent need for conservation of natural resources. Many countries have recognized this and have implemented laws and regulations to promote conservation. In India, the Income Tax Act 1961 has a provision, Section 35CCB, which encourages expenditure by way […]





