Section 35CCB — Expenditure by way of payment to…

Function in the statutory architecture

Statutory text — Income-tax Act, 1961

Expenditure by way of payment to associations and institutions for carrying out programmes of conservation of natural resources.

35CCB. (1) Where an assessee incurs any expenditure on or before the 31st day of March, 2002 by way of

payment of any sum—

(a) to an association or institution, which has as its object the undertaking of any programme of

conservation of natural resources or of afforestation, to be used for carrying out any programme of

conservation of natural resources or afforestation approved by the prescribed authority; or

(b) to such fund for afforestation as may be notified by the Central Government,

the assessee shall, subject to the provisions of sub-section (2), be allowed a deduction of the amount of such

expenditure incurred during the previous year.

(2) The deduction under clause (a) of sub-section (1) shall not be allowed with respect to expenditure by

way of payment of any sum to any association or institution, unless such association or institution is for the

time being approved in this behalf by the prescribed authority :

Provided that the prescribed authority shall not grant such approval for more than three years at a time.

(3) Where a deduction under this section is claimed and allowed for any assessment year in respect of any

expenditure referred to in sub-section (1), deduction shall not be allowed in respect of such expenditure

under any other provision of this Act for the same or any other assessment year.

Function in the statutory architecture

Payments for conservation of natural resources (sunset 2002).

Substantively stable / sunset by Finance Act; see source-block FA-amendment trail (where applicable).

• Operates within the Chapter IV-D PGBP computational framework.

• Cross-references operative companion sections.

Income-tax Act, 1961	Income-tax Act, 2025 / Allied Sources
s. 35CCB — Payments for conservation of natural resources (sunset 2002).	Corresponding provision in the 2025 Act preserves the same framework where the section remains operative; superseded for omitted sections.